P6-2 LO6-2 Recording Bad Debts and Interpreting Disclosure of Allowance for Doubtful Accounts (AP6-2) 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 Allow ance 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): Allowance for Doubtful Accounts Balance at Beginning of Period Additions (Charges) to Expense Balance at End of Period Write Offs $ 513 $2,599 $ ? 3,705 Year 1 Year 2 Year 3 $3,882 5,627 4.778 3,882 5,627 1,202 2.051 Source: Dunkin Brands Required: 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