At the end of 2024 Teal Mountain Co has accounts receivable of 697 200 and an allowance for doubtful accounts of 22 590 On January 24 2025 it is learned that the company s receivable from Madonna Inc is not collectible and therefore management authorizes a write off of 4 513 a Prepare the journal entry to record the write off List debit entry before credit entry Credit account titles are automatically indented when amount is entered Do not indent manually If no entry is required select No Entry for the account titles and enter O for the amounts Account Titles and Explanation b Debit Before Write Off What is the cash realizable value of the accounts receivable before the write off and after the write off Credit After Write Off