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An estimate based on an analysis of receivables shows that $784 of accounts receivable are uncollectible. The Allowance for Doubtful Accounts has a debit balance

An estimate based on an analysis of receivables shows that $784 of accounts receivable are uncollectible. The Allowance for Doubtful Accounts has a debit balance of $159. After preparing the adjusting entry at the end of the year, the balance in the Allowance for Doubtful Accounts is the one listed below.

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