E8-4 (Algo) Recording Write-Offs and Recoveries [L0 8-2] Prior to recording the following, Elite Electronics, Incorporated, had a credit balance of $1,000 in its Allowance for Doubtful Accounts Required: Prepare journal entries for each transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the write-off of a certain customer account from a prior year which is not collectible totaling $200. Note: Enter debits before credits. Journal entry worksheet