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The following balances are taken from the unadjusted trial balance of Pender Inc. at its yearend, December 3 1 , 2 0 1 7 .

The following balances are taken from the unadjusted trial balance of Pender Inc. at its yearend, December 31,2017.
\table[[,Account Balances],[,Debit,Credit],[Accounts Receivable,$150,000,],[Allowance for Doubtful Accounts,,$1,500
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