At the end of 2023 , Flounder Corp. has accounts receivable of $2.55 million and an allowance for expected credit losses of $128,500. On January 16,2024 , Flounder determined that its $21,600 receivable from Pharoah Company will not be collected, and management has authorized its write-off. On January 31, 2024, Flounder received notification that the company will receive $0.10 for every $1.00 of accounts receivable relating to Cullumber Company The company had previously written off 100% of the amount due from Cullumber ($53,000). What is the estimated net realizable value of Flounder's accounts receivable before and after the entries above? What is the book value of Flounder's accounts receivable before and after the entries above