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Smart Calendars is a new business.During its first year of operations,credit sales were $40,000,and collections of credit sales were $36,000.One account,$650,was written off.Using the aging-of-receivables method,management calculates $200 as its estimate of uncollectible amounts at year end.Prepare the journal entry to record bad debts expense.
Cooler Colors
Colors that are perceived as calming and are typically on the blue side of the color spectrum, including greens and purples.
Negation
The grammatical or logical operation whereby a proposition or expression is made negative, denying its content.
Order of Operations
A set of rules used in math to determine the sequence in which operations should be performed.
Circular References
A situation in formulas where a reference is made back to the original cell, potentially causing an error or infinite loop.
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