I dont understand how to record a summary entry to record the monthly bad debt accrual, the 2018 write offs. how do I calculate the bad debt expenses?…

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I dont understand how to record a summary entry to record the monthly bad debt accrual, the 2018 write offs. how do I calculate the bad debt expenses? how do I calculate current assets and accounts receivable? and how do I record the year end adjusting entry for bad debt expense?

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