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When do I use to journalise bad debt expense and Accounts Receivable? When do I use allowance for doubtful accounts and accounts receivable? Also, I

When do I use to journalise bad debt expense and Accounts Receivable? When do I use allowance for doubtful accounts and accounts receivable?
Also, I get confused when I come across problems that states wrote of uncollectible accounts receivable and estimate bad debt expense. Is there a keyword that I need to look out for?

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