As of December 31, Year 1, Ball Corporation had $500 cash. During Year 2, Ball earned $1,200 of cash revenue, collected $300 on account, paid $800 of cash expenses, and accrued expenses at year end of $1,000. What is the amount of cash that will be reported on the balance sheet at the end of Year 2?

Select one:

A. $1,200

B. $900

C. $400

D. $2,500