Pacher Corporation reports the following information pertaining to its accounts receivabi Days Past Due Current 1-30 31-60 61-90 Over 90 $ 60,000 $ 40,000 $ 25,000 $ 12,000 $ 2,000 The company's credit department provided the following estimatos regarding the percent of accounts expected to eventually be written off from each category listed above: Current receivables outstanding Receivables 1-30 days past due Receivables 31-60 days past due Receivables 61-90 days past due Receivables over 90 days past due 2% 4 16 40 90 The company uses a statement of financial position approach to estimate credit losses, a. Record the company's impairment loss of receivable, assuming it has a $1,400 credit balance in its Allowance for Impairment prior to making the necessary adjustment (Omit the "S" sign in your response.) Debit Credit General Journal (Click to select) (Click to select) b. Record the company's impairment loss of receivable, assuming it has a $1,606 dobit balance in its Allowance for impairment prior to making the necessary adjustment. (Omit the "S" sign in your response.) General Journal Dobit Credit (Click to select) (Click to select)