At the end of 2010, Delong Co. has accounts receivable of $703,079 and an allowance for doubtful accounts of $58,019. On January 24, 2011, the company learns that its receivable from Ristau Inc. is not collectible, and management authorizes a write-off of $5,892. Prepare the journal entry to record the write-off. Description/Account Debit Credit Allowance for doubtful accountsSalesBad debts expenseAccounts receivable-RistauSales discounts Allowance for doubtful accountsSalesBad debts expenseSales discountsAccounts receivable-Ristau What is the cash realizable value of the accounts receivable (1) before the write-off and (2) after the write-off? Before write-off $ After write-off $