During 2021 Blair \& Ella Inc.(B\&E) recognized net credit sales of $674,000. Collections on the credit sales totaled $403,000. Ella recorded an adjusting journal entry to recognize bad debt expense of $8,060. During the year, B\&E had written off $7,600 of specific accounts as uncollectible. B\&E had a beginning balance in Accounts Receivable of $200,000 and a beginning balance in the allowance for doubtful accounts of $12,900. i. Prepare the journal entry for the accounts receivables written off during the year. ii. What was the net realizable value of Accounts Receivable at the end of the year