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

Required: 

Prepare journal entries for each transaction. 

1. On August 31, 2017, a customer balance for $300 from a prior year was determined to be uncollectable and was written off. 

2. On December 15, 2017, the customer balance for $300 written off on August 31, 2017, was collected in full.