Advantage Electronics, Inc., uses the direct write-off method to account for bad debts. Record the following transactions that occurred during the year:

May 3 Provided $425 of services to Emily Hastings on account.

Nov 8 Wrote oft Emily Hastings' $425 account as uncollectible.

Dec 10 Unexpectedly collected $350 from Emily Hastings on the account that had been written off. Advantage Electronics, Inc., does not expect to collect the remaining balance.