At the end of 2016, Blue Spruce Corp. has accounts receivable of $691, 000 and an allowance for doubtful accounts of $27, 210. On January 24, 2017, it is learned that the company's receivable from Madonna Inc. is not collectible and therefore management authorizes a write-off of $4, 006. (a) Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (b) What is the cash realizable value of the accounts receivable before the write-off and after the write-off