At the end of 2021, Marin Co. has accounts receivable of $896,000 and an allowance for doubtful accounts of $32,000. On January 24,2022, it is learned that the company's receivable from Madonna Inc. is not collectible and therefore management authorizes a write-off of $5,504 (a) Your Answer Correct Answer (Used) Use a tabular summary to record the write-off. Enter 2021 amounts as beginning balances (Enter negative amounts using either a negative sign preceding the number es. 45 or parentheses es (45)) Assets Liabilities Accts. Rec. Allow. For Doubtful Accts Common Stock $ 896,000 Beg Bal -32.000 -5,504 5,504 Jan. 24 890,496 -26.496 Adj. Bal (b) What is the cash realizable value of the accounts receivable (1) before the write-off and (2) after the write-off? (1) Before Write-Off (2) After Write-Off Cash realizable value $