At the beginning of the year, the balance in Allowance for Doubtful Accounts is a credit of $691. During the year, $424 of previously written off accounts is reinstated and accounts totaling $732 are written off as uncollectible. The end-of-year balance (before adjustment) in Allowance for Doubtful Accounts should be a. $732 b. $383 c. $691 d. $424