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If the allowance account has a debit balance prior to adjustment, it is because write offs during the year were greater than previous provisions for

If the allowance account has a debit balance prior to adjustment, it is because

write offs during the year were greater than previous provisions for bad debts.

write offs during the year were less than previous provisions for bad debts.

write offs during the year have been equal to previous provisions for bad debts.

there is a difference between the required balance and the existing balance in the allowance account.

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