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Flora and Fauna Flower Shop sells more flowers during Valentines Day if they extend credit to customers and sell on account. This holiday, F&F sold

Flora and Fauna Flower Shop sells more flowers during Valentines Day if they extend credit to customers and sell on account. This holiday, F&F sold $23,000 in flowers on account. F&F estimates that $4,000 of the sales generated will go uncollected.

What accounts are utilized in making the recording of the allowance?

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