Dunkin Brands is a specialty coffee roaster and marketer of branded freshroasted whole bean coffee and a wide variety of donuts and pastries. 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 Year 2.

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Balance at Additions (Charges) Balance at End of Period Allowance for Doubtful Accounts Beginning of Period to Expense Write-Offs $ 513 $2,599 3,882 5,627 Year 1 Year 2 Year 3 $3,882 5,627 4,778 3,705 1,202 2,051