What does a debit balance in the Allowance for Doubtful Accounts account mean? ...

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Accounting

What does a debit balance in the Allowance for Doubtful Accounts account mean?
More accounts were written off than expected.
The percentage used for bad debt expense was too low.
The percentage used for recording bad debt expense should be reviewed and possibly adjusted upward.
All of the abovie are correct.
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