At the beginning of the year, the balance in Allowance for Doubtful Accounts is a credit of $794. During the year, previously written off accounts of $108 are reinstated and accounts totaling $758 are written off as uncollectible. The end-of-year balance (before adjustment) in Allowance for Doubtful Accounts should be Oa. $144 Ob. $794 Oc. $108 Od. $758