At the end of $2026,$ Sunland Co$.$ has accounts receivable of $$728,300$ and an allowance for doubtful accounts of $$30,500.$ On January $24,2027,$ it is learned that the company's receivable from Lawn Inc. is not collectible and therefore management authorizes a write$-$off of $$5,900.$

$($a$)$

Your answer is correct.

Prepare the journal entry to record the write$-$off. $($List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Debit

Credit

Jan. $24$

Allowance for Doubtful Accounts

$5900$

eTextbook and Media

Assistance Used

List of Accounts

Attempts: $1$ of $4$ used

$($b$)$

What is the cash realizable value of the accounts receivable $(1)$ before the write$-$off and $(2)$ after the write$-$off?

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