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): Allowance Balance at Additions Balance at for Doubtful Beginning (Charges) Write End of Accounts of Period to Expense Offs Period $155 78 20 Year 1 Year 2 Year 3 $107 155 78 184 100 2 Required 1. Record the journal entries related to bad debts for year 3. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands.) View transaction list Journal entry worksheet Record the end-of-period bad debt expense estimate. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal 1 Record the end-of-period bad debt expense estimate. 2 Record the write-off of bad debts