Putnam & Putnam, a legal firm, uses the balance sheet approach to estimate uncollectible accounts expense. At year-end, an aging of the accounts receivable produced the following five groupings:

a.	Not yet due	$	250,000
b.	130 days past due		105,000
c.	3160 days past due		40,000
d.	6190 days past due		7,500
e.	Over 90 days past due		15,000
	Total	$	417,500

On the basis of past experience, the company estimated the percentages probably uncollectible for the above five age groups to be as follows: Group a, 1 percent; Group b, 3 percent; Group c, 10 percent; Group d, 20 percent; and Group e, 50 percent.

The Allowance for Doubtful Accounts before adjustment at December 31 showed a credit balance of $5,900.

Question I need help with: Assume that on January 10 of the following year, Putnam & Putnam learned that an account receivable that had originated on September 1 in the amount of $4,300 was worthless because of the bankruptcy of the client, Safeland Co. Prepare the journal entry required on January 10 to write off this account. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

***How do I figure this out?***