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LaFond Company analyzes its accounts receivable at December 31, and arrives at the aged categories below along with the percentages that are estimated as uncollectible.

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LaFond Company analyzes its accounts receivable at December 31, and arrives at the aged categories below along with the percentages that are estimated as uncollectible. The balance of the allowance for uncollectible accounts is $148 on December 31, before any adjustments. What bad debt expense should the company report for the current period? Please show your calculations

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