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The annual report for Fabeck Finishing Corporation contained the following information: Assume that accounts receivable write-offs amounted to $1 during 2021 and $9 during 2020

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The annual report for Fabeck Finishing Corporation contained the following information: Assume that accounts receivable write-offs amounted to $1 during 2021 and $9 during 2020 and that Fabeck Finishing did not record any recoveries. Required: Determine the Bad Debt Expense for 2021 based on the above facts. (Enter your answer in millions.)

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