At the end of 2025, Concord Company has accounts recelvable of $704,000 and an allowance for doubtful accounts of $35,200. On January 16, 2026, Concord Compamy determined that its receivable from Ramirez Company of \$5,280 will not be collected, and management authorized its write-off. (a) Prepare the journal entry for Concord Company to write off the Ramirez recelvable. (If no entry is required, select "No Entry" for the account titles and enter ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. tist debit entry before credit entry.)