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At the beginning of the year, the balance in Allowance for Doubtful Accounts is a credit of $ 6 5 3 . During the year,

At the beginning of the year, the balance in Allowance for Doubtful Accounts is a credit of $653. During the year, $361 of previously written off accounts is reinstated and accounts totaling $732 are written off as uncollectible. The end-of-year balance (before adjustment) in Allowance for Doubtful Accounts should be

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