Prior to recording the following, Elite Electronlcs, Incorporated, had a credit balance of $3,000 In Its Allowance for Doubtful Accounts. Requlred: Prepare journal entrles for each transaction. (If no entry Is required for a transaction/event, select "No Journal Entry Required" In the flist account fleld.) a. On August 31, a customer balance for $400 from a prlor year was determined to be uncollectlble and was written off. b. On December 15 , the customer balance for $400 written off on August 31 was collected In full. Journal entry worksheet Record the write-off of a certain customer account from a prior year which is not collectible totaling $400. Note: Enter debits before credits. Journal entry worksheet Record the reversal of the write-off of the $400 customer account. Note: Enter debits before credits