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 $165,000 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 $227,000 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 $227,000 a. Prepare the above general journal entries: (Omit the "S" sign in your response.) General Journal Debit Credit Date 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)