During the year ended December 31, 2017, Kelly's Camera Equipment had sales revenue of $192,000, of which $96,000 was on credit. At the start of 2017, Accounts Receivable showed a $32,800 debit balance, and the Allowance for Doubtful Accounts showed an $1,750 credit balance. Collections of accounts receivable during 2017 amounted to $69,800. Use the following data for 2017 to answer the questions: a. On December 10, 2017, a customer balance of $2,830 from a prior year was determined to be uncollectable, so it was written off. b. On December 31, 2017, 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. Prepare the required journal entries for the two events in December 2017. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet