Use the following information to answer Q6 and Q7: At the end of January, the unadjusted trial balance of Windsor Limited included the following accounts: Windsor uses the statement of financial position approach in estimating uncollectible accounts expense, and aging schedule of the accounts receivable estimated uncollectible portion to be $7, 400. 6. What is the amount of impairment loss of receivable recognized in Windsor's income statement for January? A. $7, 400. B. $6, 600 C. $8, 200. D. None of the above. 7. The estimated collectible amount of Windsor's accounts receivable on January 31 is: A. $333, 400. B. $340,000. C. $332, 600. D. $339, 200. 8. The company purchased a motor vehicle costing $100,000 with estimated useful life of 5 years. Which of the following depreciation methods will result in the lowest profit in the first year of acquisition? A. Straight-line method. B. 150%-declining balance method. C. 200%-declining balance method. D. More information is needed. 9. Which of the following is NOT a capital expenditure? A. Advertising expenditures to introduce a new product line. B. Sales tax paid in conjunction with the purchase of new machinery. C. Installation charges of elevators to replace escalators. D. An amount paid to acquire a new engine which extend estimated useful life of a machine for 3 years more