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The amount of uncollectible accounts at the end of the year is estimated to be $28,500, using the aging of accounts receivable method. The balance in the Allowance of Doubtful Accounts account is an $9,400 credit before adjustment. What is the adjusted balance of the Allowance for Doubtful Accounts at the end of the year? $37.900 $19,100 $28,500. $9,400