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At the end of 2020, Tarjee Corp. has accounts receivable of $432,700 and an allowance for doubtful accounts of $30,900. On January 24, 2021, Tarjee

At the end of 2020, Tarjee Corp. has accounts receivable of $432,700 and an allowance for doubtful accounts of $30,900. On January 24, 2021, Tarjee learns that its $11,300 receivable from Hutley Inc. is not collectible. Management authorizes a write off.

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