Callaway Golf Company sells on account to golf pro shops and general sporting goods retailers. In its financial statements for the year ended December 31, 2015, Callaway reported the following balances and changes in the Allowance for Doubtful Accounts (in thousands) Balance at Beginning of Period $5,100 Charged to Bad Debt Expensee $630 Amounts Written Off $1,270 Balance at End of Period $4,460 Required 1-a. Create a T-account for the Allowance for Doubtful Accounts and enter into it the amounts from the above schedule. TIP: The allowance increases when estimates are charged to Bad Debt Expense and when recoveries are reported. The allowance decreases when accounts are written off 1-b. Write the T-account in equation format to prove that the above items account for the changes in the account. 2. Record summary journal entries related to (a) estimating bad debt expense and (b) write-offs of specific balances during the year. 3-a. If Callaway had written off an additional $270 (thousand) of accounts receivable during the period, by how much would Net Receivables have decreased? (amounts are in thousands) 3-b. If Callaway had written off an additional $270 (thousand) of accounts receivable during the period, how much would Net Income have decreased? (amounts are in thousands) Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 2 Req 3A Req 3B Create a T-account for the Allowance for Doubtful Accounts and enter into it the amounts from the above schedule. TIP: The allowance increases when estimates are charged to Bad Debt Expense and when recoveries are reported. The allowance decreases when accounts are written off. (Enter your answers in thousands. The balance at the beginning of the year in the Allowance for Doubtful Accounts is a credit balance.) Show less Allowance for Doubtful Accounts Beg. Bal End. Bal