At the end of 2025 , Novak Company has accounts receivable of $429,100 and an allowance for doubtful accounts of $20,400. On January 16, 2026, Novak Company determined that its receivable from Splish Company of $3,800 will not be collected, and nanagement authorized its write-off. (a) Prepare the journal entry for Novak Company to write off the Splish receivable. (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 0 for the amounts. List debit entry before credit entry.)