At the end of 2016, Nash's Trading Post, LLC has accounts receivable of $635, 600 and an allowance for doubtful accounts of $23, 140. 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, 210. Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) What is the cash realizable value of the accounts receivable before the write-off and after the write-off