Journal entry worksheet Record the reversal of the write-off of the $390 customer account. Note: Enter debits before credits. E8-4 (Algo) Recording Write-Offs and Recoveries [LO 8-2] Prior to recording the following. Elite Electronics, Incorporated, had a credit balance of $2,900 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 occount field.) a. On August 31, a customer balance for $390 from a prior year was determined to be uncollectible and was written off: b. On December 15 , the customer balance for $390 written off on August 31 was collected in full. Journal entry worksheet Record the write-off of a certain customer account from a prior year which is not collectible totaling $390. Note: Enter debits before credits. Journal entry worksheet Record the receipt of cash of $390 from the customer. Note: Enter debits before credits