On 31/12/2019, ABC company reported accounts receivable of JD 28,000 and allowance for doubtful accounts of JD 1,700. On 5/1/2020, XYZ company went bankrupt and it was determined that JD 600 from XYZ is not collectible.

1. Determine the cash realizable value of accounts receivable on 31/12/2019.
2. Journalize the entry that should be recorded by ABC company in order to write off the XYZ account.
3. Determine the cash realizable value of Accounts Receivable after the XYZ account is written off.