Current Attempt in Progress At the end of 2025, Vaughn Company has accounts receivable of $864,000 and an allowance for doubtful accounts of $43,200. On January 16, 2026, Vaughn Company determined that its receivable from Ramirez Company of $6,480 will not be collected, and management authorized its write-off. (a) Prepare the journal entry for Vaughn Company to write off the Ramirez receivable. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry) Date Jan. 16, 2026 Account Titles and Explanation Debit Credit