At the end of 2014, Aramis Company has accounts receivable of $865,740 and an allowance for doubtful accounts of $40,210. On January 16, 2015, Aramis Company determined that its receivable from Ramirez Company of $6,460 will not be collected, and management authorized its write-off. Prepare the journal entry for Aramis Company to write off the Ramirez receivable. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit January 16, 2015 SHOW LIST OF ACCOUNTS LINK TO TEXT What is the net realizable value of Aramis Companys accounts receivable before the write-off of the Ramirez receivable? Net realizable value $ SHOW LIST OF ACCOUNTS LINK TO TEXT What is the net realizable value of Aramis Companys accounts receivable after the write-off of the Ramirez receivable? Net realizable value $ SHOW LIST OF ACCOUNTS LINK TO TEXT