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At December 31, 2010, Braddock Company had a balance of $15,000 in the Allowance for Doubtful Accounts during 2011, Braddock wrote off accounts totaling $13,000. One of those accounts ($1,800) was later collected. At December 31, 2011, an aging schedule indicated that the balance in the allowance for doubtful accounts should be $19,000.
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