13 YEAR ENDED December 31, 2023 December 31, 2022 December 31, 2021 Allowance for Doubtful Accounts, Beginning of Year 2,196 2,408 2,308 (Credited) charged to bad debt expense (252) 55 250 Deductions (351) (267) (150) Allowance for Doubtful Accounts, End of Year 1,593 2,196 2,408 DRG, Inc., maker of pet toys, discloses the above activity in its allowance for doubtful accounts for the past three years. Note that "Deductions" is another word for write-offs. The journal entries that DRG, Inc. made to record the activity for the fiscal year ended December 31, 2023: Decreased net income by $573 decreased net income by $252 Increased net income by $351 Increased net income by $573 Increased net income by $252 Decreased net income by $351