At the end of $2024,$ Skysong Co$.$ has accounts receivable of $$690,100$ and an allowance for doubtful accounts of $$25,090.$ On January $24,2025,$ it is learned that the company's receivable from Madonna Inc. is not collectible and therefore management authorizes a write$-$off of $$3,913.$

$($a$)$

Prepare the journal entry to record the write$-$off. $($List debit entry before credit entry. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit

$($b$)$

What is the cash realizable value of the accounts receivable before the write$-$off and after the write$-$off?

$\backslash$table$[[,$Before Write$-$Off,,After Write$-$Off$],[$Cash realizable value,$$,$$$,]]$