The dollar amount for Accounts Receivable in the Adjusted Trial Balance Debit column of a Trial Balance Worksheet is obtained by:

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The dollar amount for Accounts Receivable in the Adjusted Trial Balance Debit column is obtained by taking the Unadjusted Trial Balance Debit column plus the Debit Adjustments column minus the Credit Adjustments column. This is because adjustments to accounts receivable can result in either debits or credits, and the adjusted trial balance reflects these changes.

The Dollar Amount for Accounts Receivable in the Adjusted Trial