At the end of 2021 , Teal Mountain Co. has accounts receivable of $697,200 and an allowance for doubtful accounts of $22,590. 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 $4,513. (a) Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (b) What is the cash realizable value of the accounts receivable before the write-off and after the write-off