ABC corp. had the following balances on January 1, 2009: Accounts Receivable of $1,800; Allowance for Doubtful Accounts of $300. During the year, ABC recorded Sales of $6,000, cash collections of $4,600, Bad Debt expense of $400, and $600 of write-offs. The ending balances for 2009 are:

a. Accounts Receivable $2,600; Allowance for Doubtful Accounts $100.

b. Accounts Receivable $2,000; Allowance for Doubtful Accounts $700.

c. Accounts Receivable $2,000; Allowance for Doubtful Accounts $100.

d. Accounts Receivable $2,200; Allowance for Doubtful Accounts $700.

e. All the answers above are wrong.