At the end of 2022 . Sunland plc has accounts receivable of 832,000 and an allowance for doubtful accounts of 41,600. On January 16,2023 . Sunland determined that its receivable from Ordonez Orchards of 6,240 will not be collected, and management authorized its write-off. (a) Prepare the journal entry for Sunland plc to write off the Ordonez receivable. (II no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) What is the cash realizable value of of Sunland ple's accounts receivable before the write-off of the Ordonez receivable? Cash realizable value E