At the end of 2020, Ahmed & Bro Company has accounts receivable of OMR 50,000 and an allowance for doubtful accounts of OMR 4,000. On January 12, 2021, the company learns that its receivable from Bader Inc. is uncollectible, and management authorizes a write-off of OMR1000. Required: (a) Prepare the journal entry to record the write-off. (b) What is the cash realizable value of the accounts receivable (1) before the write-off and (2) after the write-off?