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Setting up an Allowance for Doubtful Accounts (Chapter 5): Antelope Ridge Country Club LLC made the following estimates related to its Accounts Receivable accounts. The Company uses the "Aging of Accounts Receivable" method to establish its allowance for bad debts. The company had the following information available at the end of June to set up the allowance for bad debts and record bad debt expense: Current30DayR 30 Dav Receivables Receivables (Outstanding (Outstanding >30 days) $13,840 5%