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, $190,000 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 $254,000 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 $254,000. a. Prepare the above general journal entries: (Omit the "$" sign in your response.) General Journal Credit Debit 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)