Dell Inc. sells computer systems and accessories and provides services for customers to build their information technology and Internet infrastructures. Dell recently disclosed the following information concerning the allowance for doubtful accounts in its annual report:

Required:
1. Record summary journal entries related to bad debts for year 1 .
2. Supply the missing dollar amounts for year 1, year 2, and year 3 .

Transcribed Image Text:

Provision for Doubtful Accounts Year 3 Balance at Beginning of Period $84 Charged to Bad Debt Expense $31 Write-Offs Charged to Allowance $37 Balance at End of Period ? Year 2 71 ? Year 1 68 39 35 ? $84 71