Accounting

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Calliope, Inc.'s financial statements show the following accounts receivable information:

	2016	2015
Trade accounts receivable, net of allowance of $18,450 and $17,890 as of December 31, 2016 and December 31, 2015, respectively	201,550	197,110

Calliope has written off $2,510 during 2016, what is the company's bad debt expense for the year?

You must show your calculations.

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Wendy Woods

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