Hockey Inc. has total accounts receivable of $450,000 and the balance in the allowance for doubtful accounts is $60,000 (credit balance) before writing off an account receivable from Customer White. Hockey's management determines they will be unable to collect from Customer White and write off a $1,000 account receivable from White. What is the impact of this write off on Hockey's cash realizable value of the receivables before and after this write-off entry? Select one: a. $510,000 before and $509,000 after b. $390,000 before and $390,000 after c. $390,000 before and $389,000 after d. $450,000 before and $449,000 after