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How much would the adjusting entry to estimate uncollectibles be at year end if the balance in the Allowance for Doubtful Accounts before the adjustment

How much would the adjusting entry to estimate uncollectibles be at year end if the balance in the

Allowance for Doubtful Accounts before the adjustment was a $3,600 debit balance? (assume the allowance method)

a.

$19,600

b.

$31,300

c.

$12,400

d.

$18,500

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