At the end of 2026, Oriole Co. has accounts receivable of $750,300 and an allowance for doubtful accounts of $44,300. On January 24, 2027, it is learned that the company's receivable from Paver Inc. is not collectible and therefore management authorizes a write- off of $6,100. (a) Prepare the journal entry to record the write-off. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 24 Debit Credit

At the end of 2026 , Oriole Co. has accounts receivable of $750,300 and an allowance for doubtful accounts of $44,300. On January 24, 2027, it is learned that the company's receivable from Paver Inc. is not collectible and therefore management authorizes a writeoff of $6,100. (a) Prepare the journal entry to record the write-off. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)