The trial balance as at 31 December 2021 of Owen Company included the following accounts: Accounts receivable at 31 December 2021 Allowance for impairment $165,000 $5,300 (Dr) At the end of the year, an aging of the accounts receivable indicated the estimated uncollectible amount for accounts receivables was $26,400. The company adjusts its account annually. Required: (a) Prepare journal entries to record the impairment loss of receivable in 2021 under Statement of Financial Position approach. (2 marks) (b) Prepare partial Statement of Financial Positions to show the accounts receivables at 31 December 2021. (2 marks)