Tails Corp. runs the largest chain of drive-in restaurants in the United States. In its 10-K filed on November 25, 2013, Tails reported the following changes in the Allowance for Doubtful Accounts (in thousands): Balance at Beginning of Period $4,300 Charged to Bad Debt Expense $790 Amounts Written Off $1,190 Balance at End of Period $3,900 Required: 1-a. Create a T-account for the Allowance for Doubtful Accounts and enter into it the amounts from the above schedule. TIP: The allowance increases when estimates are charged to Bad Debt Expense and when recoveries are reported. The allowance decreases when accounts are written off. (Enter your answers in thousands. The balance at the beginning of the year in the Allowance for Doubtful Accounts is a credit balance.) Allowance for Doubtful Accounts Beg. Bal. End. Bal