=+b. $12,900 At the end ofthe current year, the accounts receivable account has a balance of $650,000,

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=+b. $12,900 At the end ofthe current year, the accounts receivable account has a balance of $650,000, and net sales for the year total $5,500,000. Determine the amount ofthe adjustment for doubtful accounts under each ofthe following assumptions:

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