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DEF company perform an account receivable aging analysis each period to determine the estimated allowance for doubtful debts .At the year end, DEF determined that

DEF company perform an account receivable aging analysis each period to determine the estimated allowance for doubtful debts .At the year end, DEF determined that allowance for doubtful accounts should be $9500. Assuming an opening credit balance of $500, what adjustment should be made to the allowance for doubtful account at year end?

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