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For the current year, Reuben Inc. had a beginning accounts receivable balance of $200,000 and an ending accounts receivable balance of $160,000. The ending balance in the allowance for doubtful accounts is $4,000 after current-year adjustments. The company has applied a consistent percent of accounts receivable to estimate future uncollectible accounts each year. During the current year, the company received $200 in payment of an account written off as uncollectible in a previous year and recorded bad debt expense of $700. What is the amount of accounts written off during the year