prepare Journal entry for Pina Company

At the end of 2017, Pina Company has accounts receivable of $434,200 and an allowance for doubtful accounts of $24,100. On January 16, 2018, Pina Company determined that its receivable from Maximillan Company of $4,000 will not be collected, and management authorized its write-off. (a) Prepare the journal entry for Pina Company to write off the Maximillan receivable. (If no entry is required, select "No Entry for the account titles and enter Ofor the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 16, 2018