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Smart Art is a new establishment.During the first year,there were credit sales of $45,000 and collections of credit sales of $32,000.One account for $550 was written off.The company decided to use the percentage of sales method to account for bad debts expense and decided to use a factor of 2% for their year-end adjustment of bad debts expense.The ending balance in Allowance for doubtful debts account would be:
Erikson and Bowlby
Refer to psychologists Erik Erikson, known for his theory on psychosocial development, and John Bowlby, known for his work on attachment theory.
Primary Caregiver
This term denotes the main person responsible for providing care and meeting the needs of a child or dependent individual.
Maternal Instinct
A natural tendency attributed to mothers to care for and protect their children.
Nigeria (Hausa)
Relates to the Hausa people, one of the largest ethnic groups in Nigeria, known for their rich culture, language, and Islamic beliefs.
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