SAP is a global company headquartered in Germany. SAP is a market leader in enterprise application software and also a leading experience management, analytics, and business intelligence company. In a recent annual report, it disclosed the following information concerning its allowance for doubtful accounts $($euros in millions denoted as $)$;

Balance at

Beginning of Period

$99$

Charged to Costs and Expenses

$18$

Amounts

Written Off

$(10)$

Balance at

End of Period

$107$

Required:

$1.$ Record summary journal entries related to the allowance for doubtful accounts for the current year.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Enter your answers in millions.