Can you form this into a journal entry?

During the year ended December 31, 2012, Kelly's Camera Shop had sales revenue of $170,000, of which $85,000 was on credit. At the start of 2012, Accounts Receivable showed a $10,000 debit balance, and the Allowance for Doubtful Accounts showed a $600 credit balance. Collections of accounts receivable during 2012 amounted to $68,000. Data during 2012 follow: a. On December 10, 2012, a customer balance of $1,500 from a prior year was determined to be uncollectible, so it was written off. b. On December 31, 2012, a decision was made to continue the accounting policy of basing estimated bad debt losses on 2 percent of credit sales for the year.