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A trial balance before adjustments included the following Debit Credit Sales Sales returns and allowance Accounts receivable Allowance for doubtful accounts $1770000 57000 161000 3080

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A trial balance before adjustments included the following Debit Credit Sales Sales returns and allowance Accounts receivable Allowance for doubtful accounts $1770000 57000 161000 3080 If the estimate of uncollectibles accounts is made by taking 9% of gross account receivables, the amount of the adjustment is

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