Goofy Inc. had accounts receivable of $200,000 and an allowance for uncollectible accounts of $8,500 just before writing off as worthless an accounts receivable from J Corp of $1,200. Compute the net realizable values of the accounts receivable that is reported on the balance sheet before the write-off and after the write-off.

(Note: please do not include commas or dollar signs in your response)

1. Before the write-off
2. After the write-off