Studio Works Limited has a December 31, 2019 balance in accounts receivable of $187,000 and an adjusted balance in allowance for doubtful accounts of $5,610. On January 15, 2020, Studio Works decided to write off J. Webber's account totalling $1,750. Prepare the journal entry to write off the account. Also, show how accounts receivable will be presented on the statement of financial position on December 31, 2019 and January 15, 2020