The Allowance for Impairment on Receivables in the accounts of Excel Co. at 1 October 2020 was $21,000 and the Receivables balance was $250,100. During the year, the business made total sales of $379,900 (including cash sales of $180,900). $12,900 of defective goods were returned by credit customers. Cash receipt of $400,000 was received from these trade receivables during the financial year. $7,000 were to be written off at the financial year end of 30 September 2021. Based on past experience, Excel Co. wishes to set the allowance at 20% of the receivables. Which of the following are the correct journal entries to record the impairment loss on receivables for the year ended 30 September 2021?