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Allowance for Doubtful Accounts before adjustment has a debit balance of $14,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts

Allowance for Doubtful Accounts before adjustment has a debit balance of $14,800. An aging of the accounts in the customer ledger indicates estimated doubtful accounts of $46,500. Which of the following entries records the proper adjusting entry for bad debt expense?

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