At the end of 2017, Teal Company has accounts receivable of $863,100 and an allowance for doubtful accounts of $41,800. On January 16, 2018, Teal Company determined that its receivable from Ramirez Company of $7,890 will not be collected, and management authorized its write-off Prepare the Sournal entry for Teal Company to write off the Ramirez receivable. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account tities are automatically indented when the amount is entered, Do not indent manually.) Date Account Titles and Explanation Credit Jan. 16, 2018 What is the net realizable value of Teal Company's accounts receivable before the write-off of the Ramirez receivable? Net realizable value What is the net realizable value of Teal Company's accounts receivable after the write-off of the Ramirez receivable? Net realizable value