At the beginning of the year, the balance in Allowance for Doubtful Accounts is a credit of $720. During the year, $470 of previously written off accounts is reinstated and accounts totaling $820 are written off as uncollectible. The end-of-year balance (before adjustment) in Allowance for Doubtful Accounts should be a. $470 b. $820 c. $370 d. $720