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 management authorizes a write-off of $4.625 (a) 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 I Debit Credit What is the cash realizable value of the accounts receivable before the write-off and after the write-off? Before Write-on After Write-on Cash reliable value 5