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Which valuation allowance is not a proper deduction from trade accounts receivable in arriving at estimated realizable value? a. Allowance for doubtful accounts b. Allowance

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Which valuation allowance is not a proper deduction from trade accounts receivable in arriving at estimated realizable value? a. Allowance for doubtful accounts b. Allowance for sales returns and allowances c. Allowance for unrealized losses d. Allowance for freight charge

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