At the end of 2022, Carla Vista Co. has accounts receivable of $726,400 and an allowance for doubtful accounts of $66,600. On January 24, 2023, the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of $6,600 (a) Prepare the journal entry to record the write-off. (Credit account titles are outomatically indented when amount is entered. Do not indent manualiy)