BE8-4 At the end of 2017, Endrun Ltd. has accounts receivable of 700,000 and an allow- Prepa ance for doubtful accounts of 54,000. On January 24, 2018, the company learns that its deter receivable from Marcello is not collectible, and management authorizes a write-off of 6,200. (a) Prepare the journal entry to record the write-off. (b) What is the cash realizable value of the accounts receivable (1) before the write-off and (2) after the write-off? value. (LO=