Wilcox Mills is a manufacturer that makes all sales on 30-day credit terms. Annual sales are approximately $30 million. At the end of 2012, accounts receivable were presented in the company's statement of financial position as follows:

Accounts receivable from clients		$	3,100,000
Less: Allowance for Impairment			80,000

During 2013, $195,000 of specific accounts receivable were written off as uncollectible. Of these accounts written off, receivables totaling $16,000 were subsequently collected. At the end of 2013, an aging of accounts receivable indicated a need for a $259,000 allowance to cover possible failure to collect the accounts currently outstanding.
Wilcox Mills makes adjusting entries for uncollectible accounts only at year-end.

	1.	One entry to summarize all accounts written off against the Allowance for Impairment during 2013.
	2.	Entries to record the $16,000 in accounts receivable that were subsequently collected.
	3.	The adjusting entry required at December 31, 2013, to increase the Allowance for Impairment to $259,000.

a.	Prepare the above general journal entries: (Omit the "$" sign in your response.)

Date	General Journal	Debit	Credit
2013
Var.*	(Click to select)CashNotes receivableAllowance for ImpairmentInterest receivableUncollectible accounts expenseOffice equipmentAccounts receivableAccounts payable
	(Click to select)Interest receivableUncollectible accounts expenseOffice equipmentNotes receivableAccounts receivableCashAccounts payableAllowance for Impairment
Var.*	(Click to select)Notes receivableAccounts receivableCashAllowance for ImpairmentInterest revenueOffice equipmentAccounts payableUncollectible accounts expense
	(Click to select)CashInterest revenueUncollectible accounts expenseAllowance for ImpairmentOffice equipmentBank service chargeAccounts receivableNotes receivable
Var.*	(Click to select)Allowance for ImpairmentInterest revenueAccounts receivableInterest receivableUncollectible accounts expenseOffice equipmentCashNotes receivable
	(Click to select)Notes receivableCashOffice equipmentAccounts receivableInterest receivableUncollectible accounts expenseInterest revenueAllowance for Impairment
Dec 31	(Click to select)Accounts receivableUncollectible accounts expenseAllowance for ImpairmentNotes receivableBank service chargeInterest receivableAccounts payableCash
	(Click to select)Allowance for ImpairmentInterest receivableCashAccounts payableAccounts receivableNotes receivableUncollectible accounts expenseInterest revenue