Accounts receivable and allowance for doubtful accounts?

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At the end of 2011, Tatham Co. has accounts receivable of $861,600 and an allowance for doubtful accounts of $24,670. On January 24, 2012, it is learned that the company’s receivable from Nardin Inc. is not collectible and therefore management authorizes a write-off of $5,580.


(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



(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 $


I need help with this problem. I don't understand how I'm supposed to do it.

Accounts receivable and allowance for doubtful accounts?