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【单选题】
XYZ Ltd had the following information relating to 2017: Accounts receivable $18,000 Allowance for impairment $ 600 credit Net credit sales $98,000 Collections on acount $87,000 Cash sales $27,000 If bad debts are estimated by the percentage of sales method to be 3% of net credit sales, the bad debts expense for 2017 would be:A.
$2,940
B.
$2,340
C.
$3,540
D.
$ 810
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