At the end of 2022, Squash Co. has accounts receivable of $635,600 and an allowance for doubtful accounts of $23,140. On January 24, 2023, it is learned that the companys receivable from Pumpkin Inc. is not collectible and therefore management authorizes a write-off of $4,210.

a) Prepare the journal entry to record the write-off. No abbreviations.

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