Need the answer last part of the question. Please use excel to show calculation.

At the end of 2020. Whispering Winds Corp. has accounts receivable of $2.25 million and an allowance for doubtful accounts of $106,500. On January 16, 2021, Sheffield determined that its $21,400 receivable from Pharoah Company will not be collected, and management has authorized its write off. On January 31, 2021, Sheffield received notification that the company will be receiving $0.15 for every $1.00 of accounts receivable relating to Cullumber Company The company had previously written off 100% of the amount due from Cullumber ($53,000). Your answer is correct. Prepare the journal entry for Whispering Winds Corp. to write off the Pharoah receivable and any journal entry necessary to reflect the notice regarding Cullumber Company (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) To write off the Pharoah accounts: unt Titles and Explanation Debit Credit wance for Doubtful Accounts 21400 ccounts Receivable 21400 Cullumber Company reinstatement of partial accounts receivable for amounts previously written off and now determined to be collectible: count Titles and Explanation Debit Credit Accounts Receivable 7950 Allowance for Doubtful Accounts 7950 Cullumber Company reinstatement of partial accounts receivable for amounts previously written off and now determined to be collectible: : Account Titles and Explanation Debit Credit Accounts Receivable 7950 Allowance for Doubtful Accounts 79 e Textbook and Media List of Accounts Your answer is partially correct. What is the estimated net realizable value of Sheffield's accounts receivable before and after the entries above? What is the book value of Sheffield's accounts receivable before and after the entries above? Before Adjustments After Adjustments Net Realizable Value $ 2143500 $ 2143500 Book Value $ 2143500 $ 2151450