During the year ended December 31, 2015, Kellys Camera Shop had sales revenue of $185,000, of which $92,500 was on credit. At the start of 2015, Accounts Receivable showed a $10,000 debit balance and the Allowance for Doubtful Accounts showed a $630 credit balance. Collections of accounts receivable during 2015 amounted to $71,000.

a.	On December 10, a customer balance of $1,650 from a prior year was determined to be uncollectible, so it was written off.
b.	On December 31, a decision was made to continue the accounting policy of basing estimated bad debt losses on 2 percent of credit sales for the year.

Required:

1.	Give the required journal entries for the two events in December.(If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)