Answer:
Dr. Allowance for Doubtful Accounts $7,400
Cr. Accounts Receivable $7,400
Explanation:
A write off eliminates the account receivable balance. It is recorded as the debit to Allowance for Doubtful Accounts because of its credit nature. It reduces the balance of the allowance use it for actual write off. On the other hand it credit the account receivable balance to reduce it as it is debit in nature.
