During the year ended December 31, 2015, Kelly's Camera Shop had sales revenue of $205,000, of which $102,500 was on credit. At the start of 2015, Accounts Receivable showed a $11,000 debit balance and the Allowance for Doubtful Accounts showed a $670 credit balance. Collections of accounts receivable during 2015 amounted to $75,000. Data during 2015 follow a. On December 10, a customer balance of $1,850 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.)