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Greenland Incorporated

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On January 1, 2018, Greenland Incorporated had Accounts Receivable and Allowance for Bad Debts of P160,000 and P12,000 respectively. Sales (all on credit) during 2018 amounted to P1,800,000. Accounts of P7,000 were also written off during the year. An analysis of Greenland Accounts Receivable at December 31, 2018 revealed the following:

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