At the end of the year, 31 December 201X, the unadjusted trial balance of Angel Company included the following accounts: (a) (i) If Angel Company uses the Statement of Financial Position Approach to estimate uncollectible accounts, and aging the accounts receivable indicates the estimated uncollectible portion to be $6,075, what will the Impairment Loss of Receivable for the year be? (ii) Show the adjusting entry at year-end to record the Impairment Loss of Receivable for the year