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During 2015, Bears Inc. recorded credit sales of $680,000. Before adjustments at year-end, Bears has accounts receivable of $300,000, of which $51,000 is past due, and the allowance account had a credit balance of $2,700.
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The national restaurant association states that the restaurant industry has an economic effect of more than $1.7 trillion annually in the united states, with every dollar spent in restaurants generating an estimated total of $2.
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