P6-2 (Static) Recording Bad Debts and Interpreting Disclosure of Allowance for Doubtful Accounts LO6-2

[The following information applies to the questions displayed below.]

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):

Allowance for Doubtful Accounts	Balance at Beginning of Period	Additions (Charges) to Expense	Write-Offs	Balance at End of Period
Year 1	$2,599	$?	$513	3,882
Year 2	3,882	3,705	?	5,627
Year 3	5,627	1,202	2,051	4,778

P6-2 Part 2

Complete this question by entering your answers in the tables below.

2-a. Compute the missing dollar amounts for year 1.

Allowance for Doubtful Accounts

(Leave this cell blank)		2599	Beg. bal.
Write-offs	513		Bad debt expense
(Leave this cell blank)		2,086	End bal.

2-b. Compute the missing dollar amounts for year 2.

Allowance for Doubtful Accounts

(Leave this cell blank)		3882	Beg. bal.
		3705
_____	____
(Leave this cell blank)		7587	End bal.