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Under the allowance method, a company uses the aging of receivables method to estimate bad debts. Before adjustments, the Allowance for Doubtful Accounts has a

Under the allowance method, a company uses the aging of receivables method to estimate bad debts. Before adjustments, the Allowance for Doubtful Accounts has a credit balance of $1,100. An aging analysis of accounts receivables indicates uncollectible accounts of $12,900. The amount of the adjusting entry to record the estimated uncollectibles is

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