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An Accounts receivable aging analysis revealed a year-end target allowance of $326,350. The beginning of year allowance balance was $163,175. $244,763 was written off

An Accounts receivable aging analysis revealed a year-end target allowance of $326,350. The beginning of year allowance balance was $163,175. $244,763 was written off during the year. How much should be debited to Bad Debt expense?

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