USA Need help for my assigment plz!

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Prepare the journal entry for Sorter Company to write off the Ordonez receivable
 
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At the end of 2012, Sorter Company has accounts receivable of $872,670 and an allowance for doubtful accounts of $43,610. On January 16, 2013, Sorter Company determined that its receivable from Ordonez Company of $7,050 will not be collected, and management authorized its write-off.

Prepare the journal entry for Sorter Company to write off the Ordonez receivable
 

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