At the end of 2020, Carla Vista Co. has accounts receivable of $712,300 and an allowance for doubtful accounts of $60,600. On January 24, 2021, the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write off of $6.000. Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts What is the cash realizable value of the accounts receivable before the write-off and after the write-off? Before Write-Off After Write-Off $ $ Cash realizable value Textbook and Media MacBook Pro $ 4 3 % 5 & 7 6 8 9 0