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Hello. I have a question. When we are making adjusted trial balance we see if an account already has Dr balance and the adjustment has also Dr balance we subtract them and if the adjustment has Cr balance and already present account has Dr balance so we add them. My question is when doing allowance for doubtful debt questions we find the required balance for allowance which is always Cr and in the question Dr balance is given so we subtract them. Why is it opposite here? I would really appreciate your help. Thanks