At the end of 2021. Splish Brothers Co has accounts receivable of $747 400 and an allowance for doubtful accounts of $27.260 On January 24, 2022. it is learned that the company's receivable from Madonna Inc. is not collectible and therefore mariagement authorizes a write-off of 54.625. (a) Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do net indent manually Debit Credit Account Titles and Explanation Allowance for Doubtful Accounts 4623 Accounts Receivable 4625 (b) What is the cash realizable value of the accounts receivable before the write-off and after the write-ot? Before Write-Off After Write-On Cash realizable value $ $