At the end of 2025, Missouri Corp. has accounts receivable of $717,900 and an allowance for doubtful accounts of $34,900. On January 24, 2026, it is learned that the company's receivable from Joshua Inc. is not collectible and therefore management authorizes a write-off of $6,900. a Prepare the journal entry to record the write-off using the Chart of Accounts. Date Account Titles and Explanation Debit ($) Credit ($) 1/24 What is the cash realizable value of the accounts receivable (1) before the write-off and (2) after the write-off? Before Write-Off After Write-Off Cash Realizable Value