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Allowance for Doubtful Accounts has a credit balance of $675 at the end of the year (before adjustment), and an analysis of accounts in the

Allowance for Doubtful Accounts has a credit balance of $675 at the end of the year (before adjustment), and an analysis of accounts in the customer ledger indicates the estimated amount of uncollectible accounts should be $17,447. Based on the estimate above, which of the following adjusting entries should be made?

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