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Problem relating to allowance

The 2010 annual report of Willamette Valley Vineyards, Inc., comprised the following information associating to their allowance for doubtful accounts: Balance in allowance at the starting of the year $54,330, accounts written off throughout the year $51,467, balance in allowance at the end of the year $10,469. What Willamette Valley Vineyards report as bad debt expense for the year?

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