On March $4,$ before the write$-$off, assume the balance of Accounts Receivable account is $$160,000$ and the balance of Allowance for Doubtful Accounts is a credit of $$3,000.$

Make the appropriate entry to record the write$-$off of the Fernetti account. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

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