Trinity Brands recently disclosed the following:

A summary of the Allowance for Doubtful Accounts is as follows (dollars in thousands):

Allowance for Doubtful Accounts	Balance at Beginning of Period		Additions (Charges) to Expense		Write-Offs		Balance at End of Period
Year 1	$	91	$	?	$	10	$	154
Year 2		154		186		?		79
Year 3		79		24		12		91

Required:

1. Record summary journal entries related to bad debts for Year 3.