Prior to recording the following, Elite Electronics, Incorporated, had a credit balance of $1,800 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.) On August 31, a customer balance for $280 from a prior year was determined to be uncollectible and was written off. On December 15, the customer balance