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A Company Has the Following Unadjusted Account Balances at December

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A company has the following unadjusted account balances at December 31,of the current year;Accounts Receivable of $185,700 and Allowance for Doubtful Accounts of $1,600 (credit balance).The company uses the aging of accounts receivable to estimate its bad debts.The following aging schedule reflects its accounts receivable at the current year-end:

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