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TechCom Ages Its Accounts Receivables to Determine the End of the Period

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TechCom ages its accounts receivables to determine the end of the period adjustment for bad debts. At the end of the year, management estimated that $12,750 of theaccounts receivable balances would be uncollectible. The Allowance for DoubtfulAccounts had a debit balance of $175. What entry should TechCom make at the end of the year, for the estimated bad debts expense?


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