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 Less: Allowance for Impairment $ 3,100,000 80,000 During 2013, $185,000 of specific accounts receivable were written off as uncollectible. Of these accounts written off, receivables totaling $18,000 were subsequently collected. At the end of 2013, an aging of accounts receivable indicated a need for a $247.000 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 $18,000 in accounts receivable that were subsequently collected. 3. The adjusting entry required at December 31, 2013, to increase the Allowance for Impairment to $247.000 Credit a. Prepare the above general journal entries: (Omit the "S" sign in your response.) Date General Journal Debit 2013 Var* (Click to select) (Click to select) Var* (Click to select) (Click to select) Var* (Click to select) (Click to select) Dec 31 (Click to select) (Click to select)