Prior to recording the following, Elite Electronics, Incorporated, had a credit balance of $1,900 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 account field.)

a. On August 31, a customer balance for $290 from a prior year was determined to be uncollectible and was written off.

b. On December 15, the customer balance for $290 written off on August 31 was collected in full.