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E8-5 (Algo) Determining Financial Statement Effects of Write-Offs and Recoveries (LO 8-2] Prior to recording the following. Elite Electronics, Incorporated, had a credit balance of $3,600 in its Allowance for Doubtful Accounts 32 a. On August 31, a customer balance for $460 from a prior year was determined to be uncollectible and was written off. b. On December 15, the customer balance for $460 written off on August 31 was collected in full. Required: For each transaction listed above, indicate the amount and direction + or -) of effects on the financial statement accounts and on the overall accounting equation. Hint On December 15th, first reinstate the Accounts receivable and then record the collection of cash (Enter any decreases to Assets, Liabilities, or Stockholders Equity with a minus sign.) Assets Liabilities Stockholders' E a a . (1) (1) b12) b(2)