Current Attempt in Progress

At the end of $2025,$ Blossom Company has accounts receivable of $$992,000$ and an allowance for doubtful accounts of $$49,600.$ On January $16,2026,$ Blossom Company determined that its receivable from Ramirez Company of $$7,440$ will not be collected, and management authorized its write$-$off.

$($a$)$

Prepare the journal entry for Blossom 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. Lst deblt entry before credlt entry.$)$