Prior to recording the following. Elite Electronics. Incorporated, had a credit balance of $2,200 in its Allowance for Doubtful Accounts. Required: Prepare journal entries for each transaction. (If no entry is required for o tronsoction/event, select "No Journal Entry Required" in the first account field.) a. On August 31, a customer balance for $320 from a prior year was determined to be uncalicctible and was written off. b. On December 15 , the customer balance for $320 written off on August 31 was collected in full