At the end of the year DEF Corp has accounts receivable or $900,000 and an allowance for doubtful accounts balance of $100,000. On January 5 it is learned that the $25,000 receivable from SRS LLC is not collectible and therefore management authorizes a write off of $25,000. B) What is the cash realizable value of the accounts receivable 1) before the write off and 2) after the write ) off