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The allowance for bad debts account has a debit balance of $9000 before the adjusting entry for bad debts expense. After analyzing the accounts in

The allowance for bad debts account has a debit balance of $9000 before the adjusting entry for bad debts expense. After analyzing the accounts in the accounts receivable subsidiary ledger, The company's management estimates that uncollectible accounts will be $12,000. What will be the amount of the adjustments in the allowance for bad debts account?

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