At the end of 2017, Aramis Company has accounts receivable of 800,000 and an allowance for doubtful accounts of 40,000. On January 16, 2018, Aramis Company determined that its receivable from Ramirez Company of 6,000 will not be collected, and management authorized its write-off.

a) Prepare the journal entry for Aramis Company to write off the Ramirez receivable

b) What is the net realizable value of Aramis Company's accounts receivable before the write off of the Ramirez receivable?

c) What is the net realizable value of Aramis Company's accounts receivable after the write off of the Ramirez receivable?