At the end of 2021, Skysong Co. has accounts receivable of $644,000 and an allowance for doubtful accounts of $23,000. On January 24, 2022, it is learned that the company's receivable from Madonna Inc. is not collectible and therefore management authorizes a write-off of $3,956. (a) Use a tabular summary to record the write-off. Enter 2021 amounts as beginning balances. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Assets = Liabilities + Accts. Rec. Allow. For Doubtful Accts = Beg. Bal. Jan. 24 Adj. Bal. +A Common Stock