A review of the company's provision for uncollectible accounts during 2023 resulted in a determination that 1.5% of sales is the appropriate amount of loss on impairment to be charged to operations,rather than the 2% used for the preceding two years.loss on impairment recognized in 2022 and 2021 was $33200 and $15800,respectively.The company would have recorded $18000 of loss on impairment under the old rate for 2023.No entry has yet made in 2023 for loss on impairment

For each of the accounting changes errors,or transactions,present the journal entries that X needs to make to correct or adjust the accounts,assuming the accounts for 2023 have not yet been closed.