Wheelys, Inc., designs and sells footwear with a wheel in the heel, worn by sometimes-annoying kids at shopping malls. Assume it recently disclosed the following information concerning the Allowance for Doubtful Accounts in its annual report. 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 2020 2019 2018 $189 410 130 $ 0 333 435 $ 69 554 2 $120 189 410 Required: 1-a. Complete the T-account for the Allowance for Doubtful Accounts by entering into it the 2020 amounts from the above schedule. (Enter your answers in thousands.) Allowance for Doubtful Accounts Beg bal End bal. 1-b. Complete the T-account in equation format given below to prove that the above items account for the changes in the account (Enter your answers in thousands.) Beginning balance Bad Debt Expense Write Offs Ending Balance 3. Record summary journal entries for 2019 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.) View transaction list Journal entry worksheet