Peet€™s Coffee and Tea Inc. is a specialty coffee roaster and marketer of branded fresh whole- bean coffee. It recently disclosed the following information concerning the allowance for doubtful accounts in its annual report (dollars in thousands):

Required:
1. Record summary journal entries related to bad debts for year 1.
2. Supply the missing dollar amounts for year 2 and year 3.

Allowances for Doubtful Accounts Year 3 Year 2 Year 1 Balance at Beginning of Additions Expense 187 rges) to Period $293 132 128 Balance at End of Perlod $124 283 132 Write-Offs $201