Mimmy Company uses the Income Statement approach to estimate the uncollectible accounts receivable. During the current year, the following transactions occurred: Required: (a) Prepare the general journal entries to record these transactions. ( 10 marks) (b) If the balance of the Allowance for Impairment account was $8,000(Cr) on January 1 of the current year, determine the balance of the allowance for uncollectible accounts at December 31 of the current year. Assume that the transactions above are the only transactions affecting the allowance for impairment accounts during the year. Show your workings. (6 marks)