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An Aging-Of-Accounts-Receivable Indicates That the Amount of Uncollectible Accounts Is

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An aging-of-accounts-receivable indicates that the amount of uncollectible accounts is $3,210.The Allowance for Uncollectible Accounts prior to adjustment has a credit balance of $200.The Accounts Receivable balance is $44,320.The amount of the adjusting entry for uncollectible accounts should be for:

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