CP$8-2($Algo$)$ Interpreting Disclosure of Allowance for Doubtful Accounts $[$LO $8-2]$

Flores & Diaz Sporting Goods sells on account to golf pro shops and general sporting goods retailers. In its financial statements for the year ended December $31,2018,$ Flores & Diaz reported the following balances and changes in the Allowance for Doubtful Accounts $($in thousands$)$:

$\backslash$table$[[\backslash$table$[[$alance at Beginning of$],[$Period$],[$$$3,700$