Assume the following unadjusted account balances at the end of the accounting period for Guarino...

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Accounting

Assume the following unadjusted account balances at the end of the accounting period for Guarino Company: Accounts Receivable, $135,000; Allowance for Doubtful Accounts, $3,000 (credit balance); and Sales revenue $1,800,000. If Guarino Company ages the accounts and determines that $15,000 of receivables may be uncollectible, the adjusting entry should be:

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