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Using the percentage of receivables method for recording bad debts expense, estimated uncollectible accounts are $35,000. if the balance of the allowance for doubtful accounts

Using the percentage of receivables method for recording bad debts expense, estimated uncollectible accounts are $35,000. if the balance of the allowance for doubtful accounts is $11,000 debit before adjustment what is the amount of bad debt expense for that period?

please tell me and explain that question very specifically( include using T-account)

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