Answer fully, provide formulas if used. Thanks

At the end of 2016, Safer Co. has accounts receivable of $700,000 and an allowance for doubtful accounts of $25,000. On January 24, 2017, it is learned that the company's from Madonna Inc. is not collectible and therefore management authorizes a write-off of $4, 300. (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