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Answer:
Debit Bad Debt Expense, $17,600
Credit Allowance for Doubtful Accounts, $17,600
Explanation:
Uncollectible receivables of $19,700.
Less Allowance for Doubtful Accounts has a credit balance at the end of the year (before adjustment) at $2,100
Balance $17,600
Therefore the following entries records the proper adjustment for bad debt expense
Debit Bad Debt Expense $17,600
Credit Allowance for Doubtful Accounts, $17,600
