On January $31,2024,$ Ayayai received notification that the company will receive $$0\mathrm{.}15$ for every $$1\mathrm{.}00$ of accounts receivable relating to Sunland Company The company had previously written off $100\%$ of the amount due from Sunland $($ $$60,500).$

titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Blossom Company accounts receivable write$-$off.

What is the estimated net realizable value of Ayayai's accounts receivable before and after the entries above? What is the book value of Ayayai's accounts receivable before and after the entries above?