Aging Approach., Accounting Basics

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At the end of 2011 Samuda reported a balance in Account receivable of $620,000 and estimated that $12,400 of this account would likely be uncollectible. The allowance for doubtful accounts has a $1,500 debit balance at year end;
Case B
1.What amount of bad debt expense should be recorded for 2011?
2.What amount will be reported on the 2011 balance sheet for accounts receivables?

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