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 Balance at Additions (Charges) End of to Expense Write-Offs Period $ 108 156 76 $ ? $ 13 $ 156 182 17 ? 22 76 71 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.)