At the end of 2026 , Larkspur Co, has accounts receivable of $728,000 and an allowance for doubtful accounts of $26,000. On January 24,2027 , it is learned that the company's receivable from Crane Inc. is not collectible and therefore management authorizes a writeoff of $4,472 (a) Use a tabular summary to record the write-oft. Enter 2026 amounts as beginning balances. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. - Increases in expenses require a negative sign or parentheses. - Increases to Allowance for Doubtful Accounts require a negotive sizn or porentheses