At the end of 2021, Swifty Corporation has accounts receivable of $738,100 and an allowance for doubtful accounts of $44,400. 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 $7,000. (a) Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts Save for Later Attempts: unlimited Submit Answer (b) The parts of this question must be completed in order. This part will be available when you complete the part above