Required information [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 Balance at Beginning for Doubtful Accounts of Period Year 1 $ 2,599 Year 2 3,882 Year 3 5,627 Additions (Charges) to Expense Write-Offs $ 2 $ 513 3,705 2 1,202 2,051 Balance at End of Period $ 3,882 5,627 4,778 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.) Answer is complete but not entirely correct. No Transaction General Journal 1 A Bad debt expense Allowance for doubtful accounts 2 B Allowance for doubtful accounts Accounts receivable Debit 1,202,000 Credit 1,202,000 2,051,000 2,051,000