During the year ended December 31, 2018, Kelly's Camera Shop had sales revenue of $220,000, of which $110,000 was on credit. At the start of 2018, Accounts Receivable showed a $11,000 debit balance and the Allowance for Doubtful Accounts showed a $700 credit balance. Collections of accounts receivable during 2018 amounted to $78,000. Data during 2018 follow: a. On December 10, a customer balance of $2,000 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. Journal entry worksheet Record the write-off of a certain customer account from a prior year which is not collectible totaling $2,000. Note: Enter debits before credits. General Journal Debit Credit Date Dec 10, 2018 Record entry Clear entry View general journal Journal entry worksheet