Prior to recording the following, Elite Electronics, Incorporated, had a credit balance of $3,800 in its Allowance for Doubtful Accounts. On August 31, a customer balance for $480 from a prior year was determined to be uncollectible and was written off. On December 15, the customer balance for $480 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