Wolverine World Wide designs and markets Merrell, Sperry, Wolverine, and Keds shoes. Its products are sold through department stores and specialty and Internet retailers. In a recent annual report, it disclosed the following information concerning its allowance for doubtful accounts (in millions):

Balance at Beginning of Period	Charged to Costs and Expenses	Amounts Written Off	Balance at End of Period
$17.2	$18.1	$21.1	$14.2

Required:

1. Record summary journal entries related to the allowance for doubtful accounts for the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place.)