Brief Exercise 181 a-c At December 31, 2020, Wynne Company reported Accounts Receivable of $45,000 and Allowance for Doubtful Accounts of $3,500. On January 7, 2021, Brown Enterprises declares bankruptcy and it is determined that the receivable of $1,200 from Brown is not collectible. What is the cash realizable value of Accounts Receivable at December 31, 2020? Cash realizable value $ What entry would Wynne make to write off the Brown account? (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit What is the cash realizable value of Accounts Receivable after the Brown account is written off? Cash realizable value