Question C2 (continued) Part II The unadjusted trial balance as at 31 December 2017 of iMars included the following balances related to its sales and accounts receivable prior to recording adjusting entries for the year ended 31 December 2017. iMars uses the statement of financial position approach to estimate its uncollectible amount. Accounts receivable Debit $62,990 Credit Allowance for impairment Sales (80% on credit) $7,245 $145,367 Required: (a) Prepare the adjusting entries for the year if iMars estimated $8,893 of accounts receivable as uncollectible. (2 marks) (b) The amount of $900 due from customer Blue's Club was finally proved uncollectible. Prepare the adjusting entries to write off this amount. (2 marks)