At the end of 2020. Toy Co Corp. has accounts receivable of $478.700 and an allowance for doubtful accounts of $26,600. On January 24, 2021. Toy Co learns that its $10,500 receivable from Hutley Inc. is not collectible. Management authorizes a write off. (a) Your answer is correct. 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.) Date Account Titles and Explanation Debit Credit Jan. 24 Allowance for Doubtful Accounts 10500 Accounts Receivable 10500 e Textbook and Media List of Accounts Attempts: unlimited (b) Your answer is incorrect. What is the carrying amount of the accounts receivable (1) before the write off and (2) after the write off? Net realizable value $ (1) Before write off $ (2) After write off