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The minimal-spanning technique would best be used
Direct Write-Off Method
An accounting method where uncollectable accounts receivable are directly written off against income at the time they are deemed irrecoverable.
Adjusting Entry
An Adjusting Entry is a journal entry made at the end of an accounting period to allocate income and expenditure to the appropriate period, ensuring that the financial statements reflect accurate and fair values.
Dishonored Note
A dishonored note is a promissory note that has not been paid by the maker at its maturity date.
Direct Write-Off Method
An accounting method where bad debts are charged against income at the time they are deemed irrecoverable, rather than being anticipated in advance.
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