Accounts receivable transactions are provided below for J Sandhill Co$.$

Dec$\mathrm{.}31,2023$

The company estimated that $5\%$ of its accounts receivable would become uncollectible. The balances in the

Accounts Receivable account and Allowance for Doubtful Accounts were $$620,000$ and $$2,400($debit$),$ respectively.

Mar$\mathrm{.}5,2024$

The company deterrmined that R$.$ Mirza's $$3,900$ account and D$.$ Wight's $$7,700$ account were uncollectible. The

company's accounts receivable were $$653,900$ before the accounts were written off.

June $6,2024$

Wight paid the amount that had been written off on March $5.$ The company's accounts receivable were $$608,400$

prior to recording the cash receipt for Wight.

Calculate the carrying armount of the accounts receivable both before and after recording the cash receipt from Wight on June $6,$

$2024.$