Trinity Brands recently disclosed the following: A summary of the Allowance for Doubtful Accounts is as follows (dollars in thousands): Allowance Balance Additions Balance for at (Charges) at Doubtful Beginning to Write- End of Accounts of Period Expense Offs Period Year 1 $ 90 $ ? $ 4 $ 163 Year 2 163 182 ? 68 Year 3 68 16 13 71 Required: 1. Record summary journal entries related to bad debts for Year 3. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands.) View transaction list Journal entry worksheet