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During its 2 0 2 3 fiscal period, Leslie's Boutique, a sole proprietorship, wrote off $ 1 3 , 0 0 0 in bad debts.

During its 2023 fiscal period, Leslie's Boutique, a sole proprietorship, wrote off $13,000 in bad debts. At the end of its 2023 fiscal period the accounts receivable balance was $256,400. Based on past experience, it is expected that 4% of these accounts will prove uncollectible. A detailed analysis of 2023 receivables applying the approach acceptable to the CRA results in a doubtful debt reserve of $8,780. In its 2022 fiscal period, Leslie's Boutique had claimed a reserve for doubtful debts of $12,300. By what amount will the business income of Leslie's Boutique for the 2023 fiscal period be increased or decreased as a result of these accounts receivables events and transactions?

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