At the end of 2021, Whispering Winds Corp. has accounts receivable of $ 755,200 and an allowance for doubtful accounts of $ 31,200. On January 24, 2022, it is learned that the companys receivable from Madonna Inc. is not collectible and therefore management authorizes a write-off of $ 6,600.

What is the cash realizable value of the accounts receivable (1) before the write-off and (2) after the write-off?

		Before Write-Off		After Write-Off
Cash realizable value		$ enter the cash realizable value amount before write off in dollars		$ enter the cash realizable value amount after write off in dollars