At the end of 2017, Ayayai Corp. has accounts receivable of $1.4 million and an allowance for doubtful accounts of $87,000. On January 16, 2018, Ayayai determined that its $10,000 receivable from Blossom Company will not be collected, and management has authorized its write off. On January 31, 2018, Ayayai received notification that the company will be receiving $0.10 for every $1.00 of accounts receivable relating to Sunland Company The company had previously written off 100% of the amount due from Sunland ($66,000).

What is the estimated net realizable value of Ayayai's accounts receivable before and after the entries above? What is the book value of Ayayai's accounts receivable before and after the entries above?