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At the end of each year, Dutch Supply Co. uses the simplified balance sheet approach (l.e., percentage of accounts receivable) to estimate bad debts On December 31, 2020, it has outstanding accounts receivable of $167,000 and estimates that 35% will be uncollectible Required: a. Give the entry to record bad debt expense for 2020 under the assumption that the Allowance for Doubtful Accounts has a $2,030 debit balance before the adjustment View transaction list Journal entry worksheet