1- In reviewing the accounts receivable, the cash realizable value is $15910 before the write-off of a $1460 account. What is the cash realizable value after the write-off?

On March 1, 2018, Don Miles purchased a suit at Sheffield's Fine Apparel Store. The suit cost $1450 and Don used his Sheffield credit card. Sheffield charges 2% per month interest if payment on credit charges is not made within 30 days. On April 30, 2018, Don had not yet made his payment. What entry should Sheffield make on April 30th?