At the end of 2022, Cullumber Co, has accounts receivable of $714.600 and art allowance for doubtful accounts of $71,900.0 n lanuary 24, 2023, the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of $6,800 (a) Prepare the journal entry to record the write-off. (Credit account titles are outomatically indented when amount is entered. Do not. indent manually)