At the end of 2016, sunland company has accounts receivable of $653,700 and an allowance for doubtful accounts of $24,200. on january 24, 2017, it is learned that the company’s receivable from madonna inc. is not collectible and therefore management authorizes a write-off of $4,245. (a) prepare the journal entry to record the write-off. (credit account titles are automatically indented when amount is entered. do not indent manually.) account titles and explanation debit credit enter an account title enter a debit amount enter a credit amount enter an account title enter a debit amount enter a credit amount (b) what is the cash realizable value of the accounts receivable before the write-off and after the write-off? before write-off after write-off cash realizable value $enter a dollar amount $enter a dollar amount