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.

Balance at Additions Balance at End of Period $69 58 75 Allowance for Beginning Charges) Doubtful Accounts: Year 1 of Period $61 69 58 to Expense Write-offs 15 30 162 ear Year 3 145