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The ending balance in gross accounts receivable are $75,000. The ending balance in the allowance for doubtful account is $15,000. Bad debt expense for the

The ending balance in gross accounts receivable are $75,000. The ending balance in the allowance for doubtful account is $15,000. Bad debt expense for the period is $12,000. What is the amount of net accounts receivable Credit sales exceeded cash collections of credit sales by $12,000. Did the accounts receivable balance increase or decrease during the period?

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