On January 10, Winston, Incorporated's trial balance included the following accounts: Account Title Accounts Receivable Allowance for Doubtful Accounts Debit $ 220,000 Credit $ 7,200 On January 11, Len Palmer, a major customer, declares bankruptcy and thus, Winston determines that a receivable from Palmer in the amount of $3,400 is worthless. Required: (A) In the space provided, prepare the journal entry that Winston should record to write-of the account receivable from Lon Palmer on January 11. Date General Journal Debit Credit January 11 20 (B) Compute the net realizable value of Winston's accounts receivable at each of the following dates: (1) January 10 (before write-off of Palmer's account) (2) January 11 (immediately after write-off of Palmers' account) CA