Prior to recording the following, Elite Electronics, Incorporated, had a credit balance of $2,800 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 $380 from a prior year was determined to be uncollectible and was written off.

On December 15, the customer balance for $380 written off on August 31 was collected in full.