Accounting Corp began operations on January 1, 2016. At the end of 2016, the company recorded bad debt expense of $1,500. On July 1, 2017, Accounting Corp wrote off as uncollectible $800 of accounts receivable. On August 31, 2017, the company reversed $200 of the write-offs made on July 1st. On December 31, 2017, the company estimated that 3% of its total accounts receivable would be uncollectible. Accounts receivable were $150,000 on December 31, 2017. The journal entry on August 31, 2017 includes a debit to ( ) for ( ) and a credit to ( ) for ( ).