At December 31, before adjusting and closing the accounts had occurred, the Allowance for Doubtful...

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Accounting

At December 31, before adjusting and closing the accounts had occurred, the Allowance for Doubtful Accounts of Seaboard Corporation showed a debit balance of $3,200. An aging of the accounts receivable indicated the amount probably uncollectible to be $2,100.

Given this information, write the year-end adjusting entry for Seaboard Corporation in Journal Entry format.

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