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On December 31,prior to Adjustment,Allowance for Doubtful Accounts Has a Debit

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On December 31,prior to adjustment,Allowance for Doubtful Accounts has a debit balance of $800.An aging of the accounts receivable produces an estimate of $5,200 of probable losses from uncollectible accounts.The adjusting entry needed to record the estimated losses from uncollectible accounts is made for


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