TravelToday, disclosed the following rounded amounts (in thousands) concerning the Allowance for Doubtful Accounts on its Form 10-K annual report.

SCHEDULE II Valuation and Qualifying Accounts (dollars in thousands)
Allowance for Doubtful Accounts	Balance at Beginning of Year				Additions Charged to Bad Debt Expense				Write-Offs				Balance at End of Year
2012		$	9,000			$	4,000			$	1,200			$	11,800
2011			8,000				4,600				3,600				9,000
2010			12,500				900				?				8,000

Required:
1-a.	Prepare a T-account for the Allowance for Doubtful Accounts and enter into it the 2011 amounts from the above schedule. The balance at the beginning of each year in the Allowance for Doubtful Accounts is a credit balance. (Enter your answers in thousands.)

1-b.	Write the T-account in equation format to prove that the above items account for the changes in the account. (Enter your answers in thousands.)

2.	Record summary journal entries for 2012 related to (a) estimating Bad Debt Expense and (b) writing off specific balances. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Enter your answers in thousands.)

3.	Supply the missing information for 2010. (Enter your answers in thousands.)

4.	If TravelToday had written off an additional $30 of Accounts Receivable during 2010, by how much would Net Receivables have decreased? How much would Net Income have decreased? (Enter your answers in thousands.)