At the beginning of the year, the balance in Allowance for Doubtful Accounts is a credit of $$762.$ During the year, previously written off accounts of $$147$ are reinstated and accounts totaling $$715$ are written off as uncollectible. The end$-$of$-$year balance $($before adjustment$)$ in Allowance for Doubtful Accounts should be

a$.$ $$762$

b$.$ $$147$

c$.$ $$194$

d$.$ $$715$