At the end of $2023,$ Bramble Corp. has accounts receivable of $$2\mathrm{.}30$ million and an allowance for expected credit losses of $$110,500.$

On January $16,2024,$ Bramble determined that its $$20,600$ receivable from Cullumber Company will not be collected, and

management has authorized its write$-$off. On January $31,2024,$ Bramble received notification that the company will receive $$0\mathrm{.}15$ for

every $$1\mathrm{.}00$ of accounts receivable relating to Oriole Company The company had previously written off $100\%$ of the amount due from

Oriole $($$$58,500).$

$($a$)$

$($b$)$

What is the estimated net realizable value of Bramble's accounts receivable before and after the entries above? What is the book

value of Bramble's accounts receivable before and after the entries above?