Fill in the missing line items on the Statement of Cost of Goods Manufactured given. Include correct indentations, underlines, dates, and capitalization when needed. 
Definitions:
Adjusting Entry
An amended bookkeeping entry made to rectify or allocate transactions to the appropriate accounting period or ensure that revenues and expenses are recorded in the period they occur.
Doubtful Accounts
Accounts receivable that a company believes might not be collected due to credit risk.
Allowance Method
An accounting technique used to estimate and anticipate uncollectible accounts receivable and bad debts.
Reinstated Account
An account previously closed or inactivated that has been restored to active status.
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