The following information pertained to Blathers Inc. for the year: HAND IN Opening balance accounts receivable $8,200 Opening balance allowance for expected credit losses 450 Sales 65,100 Cash collections 69,900 Uncollectible accounts written off during the year 390 Required: 1. Write the journal entries to record: a. The write-off of uncollectible accounts during the year. b. Loss on impairment, assuming that an aging schedule prepared at year-end estimated uncollectible accounts to be $370. 2. Calculate the balance in accounts receivable at the end of the year. 3. Repeat parts 1