At the end of 2021. Safer Co. has accounts receivable of $700,000 and an allowance for doubtful accounts of $25,000. On January 24, 2022, it is learned that the company's receivable from Madonna Inc is not collectible and therefore management authorizes a write- off of $4,300 (a) Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Account Titles and Explanation (b) What is the cash realizable value of the accounts receivable before the write-off and after the write-off? Before Write Off After Write-olf Cash realizable value