Allen Company uses the percent-of-sales method for estimating bad debts expense. The company's bad debt expense is normally 2% of net credit sales, which were $380,000 for the year. During the year $600 was written off. If the Allowance for Bad Debts account had a beginning credit balance of $1,700, what is the balance at the end of the year? A) $7,600 B) $8,700 C) $9,300 D) $9,900