At the beginning of the year, the balance in Allowance for Doubtful Accounts is a credit of $760. During the year, $120 previously written off accounts are reinstated and accounts totaling $740 are written off as uncollectible. The end-of-yea balance (before adjustment) in Allowance for Doubtful Accou should be Oa. $740 Ob. $760 Oc. $140 d. $120