At December 31, 2020, Pharoah Company reported Accounts Receivable of $50,400 and Allowance for Doubtful Accounts of $3,920. On January 7, 2021, Brown Enterprises declares bankruptcy and it is determined that the receivable of $1,344 from Brown is not collectible. (a) What is the cash realizable value of Accounts Receivable at December 31, 2020? Cash realizable value $enter the cash realizable value in dollars Attempts: 0 of 1 used (b) What entry would Pharoah make to write off the Brown account? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entriy before credit entry.) Account Titles and Explanation Debit Credit enter an account title enter a debit amount