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

Question:

Prior to recording the following, Elite Electronics, Incorporated, had a credit balance of $2,000 in its Allowance for Doubtful Accounts.
Required:
Prepare journal entries for each transaction.
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.