If Johnstone Supplies, Inc., writes off $3,081 of uncollectible accounts during August, 2011, the unadjusted account balance in the allowance for doubtful accounts on August 31, 2011 will be:

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The unadjusted account balance in the allowance for doubtful accounts is the balance before any write-offs. If $3,081 is written off, it means this amount is deducted from the allowance account. Therefore, the unadjusted balance would be the original balance before this deduction, which is $30,931.