At the end of 2022 , Sheridan Ca. has accounts receivable of $807,800 and an allowance for doubtful accounts of $58,300. On January 24. 2023, the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of $6,000. (a) Prepare the journal entry to record the write-oft. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)