What is the amount of write offs during Year 2 based on the following financial...

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Accounting

What is the amount of write offs during Year 2 based on the following financial information?

Financial Statement Accounts at Year End

(000s)

From Balance Sheet: Year 1 Year 2

Gross Acts Receivable $321 $456

Allowance for Doubtful Accounts $27 $19

Net Accts Receivable $294 $437

From Income Statement:

Provision for Bad Debt $40 $27

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