At the end of 2023. Cullumber Co. has an allowance for doubtful accounts of $36,000. On January 31, 2024, when it has accounts receivable of $620,000, Cullumber Co. learns that its $5,700 receivable from Tokarik Inc. is not collectible. Management authorizes a write-off. (a) Record the write-off. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry.) Date Account Titles Debit Credit Jan. 31