Please explain how to do this: As of December 31, 2017, Gill Co. reported accounts...

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Accounting

Please explain how to do this: As of December 31, 2017, Gill Co. reported accounts receivable of $217,000 and an allowance for uncollectible accounts of $9400. During 2018, accounts receivable increased by $22,800, (that change includes $7250 of bad debts that were written off). An analysis of Gill Co.'s December 31, 2018, accounts receivable suggests that the allowance for uncollectible accounts should be 4% of accounts receivable. Bad debt expense for 2018 would be:

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