CH$8$: Q$4$

Prior to recording the following, Elite Electronics, Incorporated, had a credit balance of $$2,900$ in its Allowance for Doubtful Accounts.

$[$A$]$On August $31,$ a customer balance for $$390$ from a prior year was determined to be uncollectible and was written off.

$[$B$]$On December $15,$ the customer balance for $$390$ written off on August $31$ was collected in full.

Prepare journal entries for each transaction:

$[1]$: Record the write$-$off of a certain customer account from a prior year which is not collectible totaling $$390.$

$[2]$: Record the reversal of the write$-$off of the $$390$ customer account.

$[3]$: Record the receipt of cash of $$390$ from the customer.

PLEASE HOW EACH STEP WHILE KEEPING THE WORK EASY TO FOLLOW. SO I CAN LOOK AT THE ANSWERS AND LEARN HOW TO DO IT MYSELF.