At the end of 2023 , Blue Spruce Corp, has accounts recelvable of $2.75 million and an allowance for expected credit losses of $105,000, On January 16, 2024, Blue determined that its $24,200 receivable from Crane Company will not be collected, and management has authorized its write-oft On January 31,2024, Blue recelived notification that the company will recelve $0.10 for every $1.00 of accounts recelvable relating to Sheridan Company The company had previously written off 100% of the amount due from Sheridan ($55,000). Prepare the joumal entry for Blue to write-off the Crane recelvable and any journal entry needed to reflect the notice regarding Sheridan. (Credit occount tities are automatically indented when the emount is entered. Do not indent manualix. If no entry is reguired, select "No Entry" for the occount tites and enter O for the amounts. List all deblt entries before credit entries) Crane Company accounts recelvable write-off: Sheridan Company reinstatement of partlal accounts receivable for amounts previously written off and now determined to be collectible: eTextbook and Media List of Accounts What is the estimated net realizable value of Blue's accounts receivable before and after the entries above? What is the book value of Blue's accounts receivable before and after the entries above