Peets Coffee & Tea, Inc., is a specialty coffee roaster and marketer of branded fresh-roasted whole bean coffee. It recently disclosed the following information concerning

Peet’s Coffee & Tea, Inc., is a specialty coffee roaster and marketer of branded fresh-roasted whole bean coffee. It recently disclosed the following information concerning the Allowance for Doubtful Accounts on its Form 10-K Annual Report submitted to the Securities and Exchange Commission.

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

Required:
1. Record summary journal entries related to bad debts for year 3.
2. Supply the missing dollar amounts noted by (?) for year 1 and year2.

Allowance for Douhtful Accounts Balance at Beginning of Perio $128 132 283 Additions (Charges) to Expense Balance at End of Period Write-Offs Year 1 Year 2 Year 3 S132 283 124 187 42 201