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Using the percentage-of-receivables method for recording bad debt expense, estimated uncollectible accounts are $31600. If the balance of the Allowance for Doubtful Accounts is $7680

Using the percentage-of-receivables method for recording bad debt expense, estimated uncollectible accounts are $31600. If the balance of the Allowance for Doubtful Accounts is $7680 debit before adjustment, what is the amount of bad debt expense for that period?

$31600

$7680

$39280

$23920

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