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Financial Accounting (6th edition) Chapter 9, problem 9CP on the balance sheet, under allowance for doubtful accounts, where is the $2621 coming from? I thought

Financial Accounting (6th edition) Chapter 9, problem 9CP

on the balance sheet, under allowance for doubtful accounts, where is the $2621 coming from? I thought it would only be the $700 the company decided on

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