Prior to recording the following, Elite Electronics, Incorporated, had a credit balance of $$1,300$ 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 $$230$ from a prior year was determined to be uncollectible and was written off.

On December $15,$ the customer balance for $$230$ written off on August $31$ was collected in full.