At the end of 2025 , Kingbird Company has accounts receivable of $960,000 and an allowance for doubtful accounts of $48,000. On January 16, 2026, Kingbird Company determined that its receivable from Ramirez Company of $7,200 will not be collected, and management authorized its write-off. (a) Prepare the journal entry for Kingbird Company to write off the Ramirez receivable. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry.)