Ellison Heating and Air Conditioning, Inc., uses the direct write-off method to account for bad debts. Record the following transactions that occurred during the year:

May 3 Provided $2,380 of services to Bill Morrow on account.

Nov 8 Wrote oft Bill Morrow's $2380 account as uncollectible.

Dec 10 Unexpectedly collected $1,500 from Bill Morrow on the account that had been written off. Ellison Heating and Air

Conditioning, Inc., does not expect to collect the remaining balance.