Dunkin Brands is a specialty coffee roaster and marketer of branded fresh-roasted whole bean coffee and a wide variety of donuts and pastries. It recently disclosed the following information concerning the Allowance for Doubtful Accounts on its Form 10-K Annual Report submitted to the Securities and Exchange Commission. A summary of the Allowance for Doubtful Accounts is as follows (dollars in thousands): Sonrer. Duntin firands Requined: 1. Record summary journal entries related to bad debts for Year 3. 2. Supply the missing dollar amounts noted by (?) for Year 1 and Year 2