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12. During 20A, Thomas Company recorded bad debt expense of $15,000 and wrote off an uncollectible account receivable amounting to $5,000. Assuming a January 1, 20A balance in the allowance for doubtful accounts of $10,000, the December 31, 20A, balance in the allowance account would be A) $25,000. B) $20,000. C) $15,000. D) S5,000. E) None of the above is correct