SPA is a global company headquartered in Germany. SPA 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 Charged to Costs

and Expenses Amounts

Written Off Balance at

End of Period

$9019(11)98$

Required:

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