January 24,2025 , it is learned that the company's receivable from $747,400 and an allowance for doubtful accounts of $27,260. On authorizes a write-off of $4,625. authorizes a write-off of $4,625. (a) Prepare the journal entry to record the write-off. (List debit entry before credit entry. Credit account titles are automotically indented when 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.) (b) What is the cash realizable value of the accounts recelvable before the write-off and after the write-off