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Chang Company performs an Analysis of Accounts Receivable Aging for dealing with its bad debt allowance. At the start of the year the company had

Chang Company performs an Analysis of Accounts Receivable Aging for dealing with its bad debt allowance. At the start of the year the company had a $500 (debit side) balance in its Allowance for Doubtful Accounts (CONTRA-ASSET). Review of the Accounts Receivable Aging schedule determined that $800 of receivables are estimated to be uncollectable. How much bad debt expense will be recorded for the year in question?

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