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The Allowance for Bad Debts account had a balance of $8,500 at the beginning of the year and $7,200 at the end of the year.

The Allowance for Bad Debts account had a balance of $8,500 at the beginning of the year and $7,200 at the end of the year. During the year (including the year-end adjustment), bad debts expense of $16,000 was recognized. The total amount of past-due accounts receivable that were written off as uncollectible during the year were

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