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Chez fred bakery estimates the allowance for uncollectible accounts at 3% of the ending balance of accounts receivable. during 2021, chez fred's credit sales and collections were $125,000 and $131,000, respectively. what was the balance of accounts receivable on january 1, 2021, if $180 in accounts receivable were written off during 2021 and if the allowance account had a balance of $750 on december 31, 2021?
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