At the end of 2020, Cullumber Co, has accounts receivable of $729,400 and an allowance for doubtful accounts of $61,200. On January 24, 2021, the company leams that its receivable from Megan Gray is not collectible, and management authorizes a write off of $7,300 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 e Textbook and Media List of Accounts What is the cash realizable value of the accounts receivable before the write-off and after the write-oft? Before Write-Off After Write-Off Cash realizable value $ $ eTextbook and Media List of Accounts