At the end of 2022, Oriole Co. has accounts receivable of $739,200 and an allowance for doubtful accounts of $67,900. On January 24. 2023, the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of $6,500. (a) Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) What is the cash realizable value of the accounts receivable before the write-off and after the write-off