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Carlton Company reported net credit sales for the year of $800,000 and gross accounts receivable at year-end of $200,000. Before the journal entry to record

Carlton Company reported net credit sales for the year of $800,000 and gross accounts receivable at year-end of $200,000. Before the journal entry to record bad debt expense, the allowance for uncollectible accounts had a $1,000 credit balance. Upon aging the receivables at year-end, the company determined that $17,000 were uncollectible. What is the necessary journal entry?

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