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At December 1, 2017, Orear Company's Accounts Receivable balance was $16,800. During December, Orear had credit sales of $45,000 and collected accounts receivable of $36,000.

At December 1, 2017, Orear Company's Accounts Receivable balance was $16,800. During December, Orear had credit sales of $45,000 and collected accounts receivable of $36,000. At December 31, 2017, the Accounts Receivable balance is

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