At the end of 2022, Wildhore Co. has accounts receivable of $738,700 and an allowance for doubtful accounts of $61,300. On Jan 24,2023, the company learns that its receivable from Megan is not collectiable, and managment authorizes a write-off of $5,700. Prepare the journal entry to record the write-off. What is the cash realizable value of the accounts receivable before the write-off and after the write-off