View Policies Current Attempt in Progress At the end of 2020, Swifty Corporation has accounts receivable of $2.80 million and an allowance for doubtful accounts of $137,500. On January 16, 2021, Swifty determined that its $23,100 receivable from Wildhorse Co. will not be collected, and management has authorized its write off. On January 31, 2021, Swifty received notification that the company will be receiving $0.10 for every $1.00 of accounts receivable relating to Sandhill Co. The company had previously written off 100% of the amount due from Sandhill ($64,500). (b) What is the estimated net realizable value of Swifty's accounts receivable before and after the entries above? What is the book value of Swifty's accounts receivable before and after the entries above? Before Adjustments After Adjustments $ $ Net Realizable Value $ Book Value