At the end of 2021 , Teal Mountain Co. has accounts receivable of $686,000 and an allowance for doubtful accounts of $24,500. 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 $4,214. (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).) At the end of 2021 , Teal Mountain Co. has accounts receivable of $686,000 and an allowance for doubtful accounts of $24,500. 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 $4,214. (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).)