General Mills, Incorporated, is a leading global manufacturer and marketer of branded consumer foods sold through retail

stores. 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 millions$)$:

Required:

Record summary journal entries related to bad debts for Year $3.$

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers

in millions.

Answer is complete but not entirely correct.