At December $31,2022,$ Samson Company reported Accounts Receivable of $$105,000$ and Allowance for Doubtful Accounts of $$7,500.$ On January $7,2023,$ Delilah, Inc. declares bankruptcy and it is determined that the receivable of $$4,200$ from Delilah is not collectible.

$1.$ What is the cash realizable value of Accounts Receivable at December $31,2022?$

$2.$ What entry would Samson make to write off the Delilah account?

$3.$ What is the cash realizable value of Accounts Receivable after the Delilah account is written off?