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At the end of the current year, Accounts Receivable has a balance of $412,600 Allowance for Doubtful Accounts has a credit balance of $8,270; and

At the end of the current year, Accounts Receivable has a balance of $412,600 Allowance for Doubtful Accounts has a credit balance of $8,270; and net sales for the year total $985,680. Bad debt expense is estimated at 1.25% of net sales.

Determine the amount of the adjusting entry for uncollectible accounts:

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