d BE8-3 At the end of 2016, Safer Co. has accounts receivable of $700,000 and an allowance e./ for doubtful accounts of $25,000. On January 24, 2017, it is learned that the company's able from Madonna Inc. is not collectible and therefore management authorize s a write-off of $4,300. (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? BE8-4 Assume the same information as BE8-3 and that on March 4, 2017, Safer Co. receives payment of $4,300 in full from Madonna Inc. Prepare the journal entries to record this transaction