2. Nicoles Desserts is a specialty bakery located in downtown Ithaca. The company recently reported the following information concerning the Allowance for Doubtful Accounts on its Balance sheet at the end of each of the following years.

	Beginning Balance	Estimated Bad Debt Expense	Actual Account Write-Offs	Ending Balance
2019	$120	$ ?	$5	$162
2020	162	185	?	90
2021	90	20	18	92

Required:

a. Use a t-account to compute the missing amounts for 2019. Label all amounts.

b. Use a t-account to compute the missing amounts for 2020. Label all amounts.

c. Record the journal entries to record the transactions for 2021.