Required information [The following information applies to the questions displayed below.] Trinity Brands recently disclosed the following: A summary of the Allowance for Doubtful Accounts is as follows (dollars in thousands): Allowance for Doubtful Accounts Year 1 Year 2 Year 3 Balance at Beginning of Period $ 99 162 68 Additions (Charges) to Expense Write-offs $ ? $ 17 190 25 15 Balance at End of Period $ 162 68 78 ? Required: 1. Record summary journal entries related to bad debts for Year 3. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands.)