At the end of 2025, Chin Appliances has accounts receivable of ¥700,000 and an allowance for doubtful accounts of ¥54,000 (amounts in thousands). On January 24, 2026, the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of ¥6,200.

a. Prepare the journal entry to record the write-off.

b. What is the cash realizable value of the accounts receivable (1) before the write-off and (2)

after the write-off?