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Smart Art Is a New Business

question 129

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Smart Art is a new business.During its first year of operations,credit sales were $44,000 and collections from credit sales were $32,000.One account for $625 was written off.Management uses the percent-of-sales method to account for bad debts expense and estimates 2% of credit sales to be uncollectible.What is the balance of Accounts Receivable at the end of the first year?


Definitions:

Contraception Options

Various methods or devices used to prevent pregnancy.

Modern Pregnancy Tests

Advanced methods and technologies used to determine pregnancy, which can include over-the-counter home testing kits that detect the hormone hCG.

Pregnancy Options Counseling

A service provided to pregnant individuals to explore and understand options such as parenting, adoption, and abortion.

Support Systems

A network of individuals or resources that provide assistance, help, and encouragement, particularly in times of need or stress.

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