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		$	9,700			$	4,350			$	1,550			$	12,500
2011			8,700				4,950				3,950				9,700
2010			13,200				1,250				?				8,700

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.)