Please answer question #24 part B, CORRECTLY. Thank you!

At the end of 2021, Windsor Co. has accounts receivable of $691,000 and an allowance for doubtful accounts of $27,210. 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 $4,006. (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 Allowance for Doubtful Accounts 4,006 Accounts Receivable 4,006 (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 663.790 671 302