Hello can you help me

At the end of 2016, Sandhill Co. has an allowance for doubtful accounts of $31,000. On January 31, 2017, when it has accounts receivable of $610,000, Sandhill Co. learns that its $8,500 receivable from Tokarik Inc. is not collectible. Management authorizes a write off.

Record the write off. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 31	Allowance for Doubtful Accounts	8500
	Account receivable		8500

What is the net realizable value of the accounts receivable (1) before the write off, and (2) after the write off ?

(1)	Before the write off		$
(2)	After the write off		$