At the end of 2017, Speedway Corp. has accounts receivable of $491,400 and an allowance for doubtful accounts of $28,200. On January 24, 2018, Speedway learns that its $10,100 receivable from Hutley Inc. is not collectible. Management authorizes a write off. Prepare the journal entry to record the write off. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 24 SHOW LIST OF ACCOUNTS LINK TO TEXT What is the carrying amount of the accounts receivable (1) before the write off and (2) after the write off? Net realizable value (1) Before write off (2) After write off $