At the end of $2022,$ Ivanhoe Co$.$ has accounts receivable of $$718,500$ and an allowance for doubtful accounts of $$66,700.$ On January $24,2023,$ the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write$-$off of $$5,500.$What is the cash realizable value of the accounts receivable before the write off and after thr write off