At the end of 2020 , Ceradyne Corp. has accounts receivable of $509,400 and an allowance for doubtful accounts of $26,700. On January 24, 2021, Ceradyne learns that its $10,900 receivable from Hutley Inc. is not collectible. Management authorizes a write off. Prepare the journal entry to record the write off. (List all debit entries before credit entries. 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 0 for the amounts.) What is the carrying amount of the accounts receivable (1) before the write off and (2) after the write off