Under which method, percentage of sales or aging, would the balance in Allowance for Doubtful Accounts just

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Under which method, percentage of sales or aging, would the balance in Allowance for Doubtful Accounts just before the adjusting entry affect the amount of the adjusting entry? Why?
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Financial Accounting

ISBN: 978-0133375534

2nd Canadian edition

Authors: Jeffrey Waybright, Robert Kemp, Sherif Elbarrad

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