During the year ended December 31, 2015, Kelly's Camera Shop had sales revenue of $160,000, of which $80,000 was on credit. At the start of 2015, Accounts Receivable showed a $10,000 debit balance and the ance for Doubtful Accounts showed a $580 credit balance. Collections of accounts receivable during Allow 2015 amounted to $66,000. Data during 2015 follow: a. On December 10, a customer balance of $1,400 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 transactionlevent, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 Record the write-off of a certain customer account from a prior year which is not collectible totaling $1,400. Note: Enter debits before credits Date General Journal Debit Credit Dec. 10, 2015 3