Prior to recording the following, Elite Electronics, Incorporated, had a credit balance of $2,000 in its Allowance for Doubtful Accounts.

a.	On August 31, 2013, a customer balance for $300 from a prior year was determined to be uncollectible and was written off.
b.	On December 15, 2013, the customer balance for $300 written off on August 31, 2013, was collected in full.