At the end of 2022 , Sunland Co has accounts receivable of $728,300 and an allowance for doubtful accounts of $59.500.0O Janiary 24,2023 , the company learns that its receivable from Megan Gray is not collectible. and management authorizes a write off of $5,900. (a) Prepare the joumal entry to record the write-off. (Credit occount titles are outomaticolly 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