Exercise 3 - Understanding bad-debt disclosure in financial reports: Below is the disclosure on the allowance for doubtful accounts for Roni Inc. for the years 2015-2017: Year Beginning balance Bad debt Write-offs Ending balance of of the allowance for expense the allowance for doubtful accounts doubtful accounts 2015 $215 ? $62 $226 2016 ? 94 ? 232 2017 232 105 94 243 Required: 1. Provide all the journal entries related to the allowance for doubtful accounts that Roni Inc. recorded in 2017. 2. Provide the missing values marked with 2 in the table