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Allowance for Doubtful Accounts has a debit balance of $1,379 at the end of the year (before adjustment), and an analysis of customers' accounts indicates

Allowance for Doubtful Accounts has a debit balance of $1,379 at the end of the year (before adjustment), and an analysis of customers' accounts indicates uncollectible receivables of $13,185. Which of the following entries records the proper adjustment for Bad Debt Expense?

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