At the end of 2022, Sheridan Co. has accounts receivable of $783,900 and an allowance for doubtful accounts of $70,700. On January 24,2023 , the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of $7.500. (a) Prepare the journal entry to record the write-off. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) indent manuolly, (b) What is the cash realizable value of the accounts receivable before the write-off and after the write-off