Accounting help. I just need the last one in red

At the end of 2013, Morley Co. has accounts receivable of $700,700 and an allowance for doubtful accounts of $24,570. On January 24, 2014, it is learned that the company's receivable from Spears Inc. is not collectible and therefore management authorizes a write-off of $5,360. Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) What is the cash realizable value of the accounts receivable before the write-off and after the write-off