At the end of 2020, Carla Vista Co. has an allowance for doubtful accounts of $38,000. On January 31, 2021, when it has accounts receivable of $640,000, Carla Vista Co. learns that its $6,800 receivable from Tokarik Inc. is not collectible. Management authorizes a write off. 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 Jan. 31 (To record write off of accounts receivable.) eTextbook and Media List of Accounts Debit Credit What is the carrying amount of the accounts receivable (1) before the write off, and (2) after the write off? (1) Before the write off $ (2) After the write off eTextbook and Media List of Accounts