Current Attempt in Progress

At the end of $2026,$ Kingbird Co$.$ has accounts receivable of $$868,000$ and an allowance for

doubtful accounts of $$31,000.$ On January $24,2027,$ it is learned that the company's receivable

from Blossom Inc. is not collectible and therefore management authorizes a write$-$off of

$$5,332.$

$($a$)$

Use a tabular summary to record the write$-$off. 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 negative sign or parentheses.

Assets

$=$ Liabilit

Accts. Rec.

Beg. Bal.

Jan. $24$

Allow. For Doubtful Accts. $=$

$