Current Attempt in Progress At the end of 2022, Carpenter Co. has accounts receivable of $700,000 and an allowance for doubtful accounts of $54,000. On January 24,2023 , the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of $6,200. Prepare the journal entry to record the write-off. (Credit account titles are automatically Indented when amount is entered. Do not Indent manually)