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JJ,000 D) $17,000 15. Klosterman Corporation's unadjusted trial balance includes the following balances (assume normal balances): Accounts Receivable $373,000 Allowance for Doubtful Accounts 7,100 Bad debts are estimated to be 6% of outstanding receivables. What amount of bad debts expense will the company record? A) $22,380 22,30 B) $15,280 C) $14,854 D) $22,806 15,280 16. In 2011, Freeze Company had credit sales of $900,000 and granted sales discounts of $18,000. On January 1, 2011, Allowance for Doubtful Accounts had a credit balance of $22,500. During 2011, $37,500 of uncollectible accounts receivable were written off. Past experience indicates that 3% of net credit sales become uncollectible. What should be the adjusted balance of Allowance for Doubtful Accounts at December 31, 2011? 892,4 20.460