At the end of 2022, Ivanhoe Co. has accounts receivable of $752.200 and an allowance for doubtful accounts of $72.200. On January 24,2023, the company learns that its receivable from Megan Gray is not collectible, and managernent authorizes a write- off of $7,500. (a) Prepare the journal entry to record the write-oft. (Credit occount titles are automotically 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