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Allowance for Doubtful Accounts has a credit balance of $934 at the end of the year (before adjustment), and an analysis of the receivables indicates

Allowance for Doubtful Accounts has a credit balance of $934 at the end of the year (before adjustment), and an analysis of the receivables indicates uncollectible accounts of $11,487. Which of the following entries journalizes the proper adjustment for bad debt expense?

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