Charlton Sales Has a Receivable for $92 That They Now $$\begin{array} { | l | l | l | } \hline \quad\quad& \quad&\quad \\\hline & & \\\hline\end{array}$$

Essay

Charlton Sales has a receivable for $92 that they now deem to be uncollectible.Charlton uses the direct write-off method.Please provide the journal entry for the write-off.
$$\begin{array} { | l | l | l | } \hline \quad\quad& \quad&\quad \\\hline & & \\\hline\end{array}$$