4. At December 31, before adjusting and closing the accounts had occurred, the Allowance for Impairment of Seaboard Corporation showed a debit balance of $3,200. An aging of the accounts receivable indicated the amount probably uncollectible to be $2,100. Under these circumstances, a year-end adjusting entry for Impairment Loss of Receivables would include a: A. Debit to the Allowance for Impairment for $1,100. B. Credit to the Allowance for Impairment for $1,100. C. Debit to Uncollectible Accounts Expense of $2,100. D. Debit to Uncollectible Accounts Expense of $5,300