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6. After completing a bank reconciliation, a journal entry is NOT required for A. an electronic
collection of an account receivable by the bank. B. bank service charges. C. non-sufficient funds
(NSF) checks. D. outstanding checks. 7. When writing off a customer's account receivable,
which account is credited by a company? A. Cash B. Bad debt expense C. Allowance for
uncollectible accounts D. Accounts receivable

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