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Post the journal entries to Allowance for Doubtful Accounts and calculate the new balance after each entry. Allowance for Doubtful Accounts Date Explanation Ref. Debit Dec. 31, 2016 Balance unadjusted Debit Credit Balance Dec. 31, 2016 AJE Mar. 5, 2017 Write off Mirza Mar. 5, 2017 Write off Wight June 6, 2017 Collection of Wight Calculate the net realizable value of the accounts receivable both before and after recording the cash receipt from Wight on June 6, 2017. Net realizable value before recovery Net realizable value after recovery