At the end of 2024 , Windsor Co. has accounts receivable of $749,900 and an allowance for doubtful accounts of $23,580. 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 $4,564. (a) 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? What is the cash realizable value of the accounts receivable before the write-off and after the write-off