At the end of 2016, Waterway Industries has accounts receivable of $727,400 and an allowance for doubtful accounts of $27,280. 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 $4,480. Use a tabular summary to record the write-off. Enter 2016 amounts as beginning balances. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Assets = Liabilities + Allow. For Doubtful Accts Stockholders' Equity Retained Earnings Rev. . Accts. Rec. - + Common Stock + Exp. Beg. Bal. $ Jan. 24 Adj. Bal. e Textbook and Media Assistance Used e Textbook Media What is the cash realizable value of the accounts receivable before the write-off and after the write-off? Before Write-Off After Write-Off Cash realizable value $