At the beginning of 20X1, Sawyers Corp.'s "Allowance for Uncollectible Accounts" had a credit balance...

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Accounting

At the beginning of 20X1, Sawyers Corp.'s "Allowance for Uncollectible Accounts" had a credit balance of $10,000.
During 20X1, account receivable balances totaling $8,000 were specifically written-off as being uncollectible.
As a result of the above, which of the following statements is true immediately after these specific write-offs?

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