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The debit balance of doubtful rec. account is $ 7,000 and the credit balance of allowance for doubtful rec. account is $ 4,000. The company

 The debit balance of doubtful rec. account is $ 7,000 and the credit balance of allowance for doubtful rec. account is $ 4,000. The company collected $ 3,000 of its doubtful rec. and the rest is proved to be uncollectable. 

Make journal necessary entry(ies).

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