At the beginning of the year, the balance in Allowance for Doubtful Accounts is a credit of $760. During the year, $417 of previously written off accounts is reinstated and accounts totaling $875 are written off as uncollectible. The end-of-year balance (before adjustment) in Allowance for Doubtful Accounts should be a. $760 b. $417 c. $875 d. $302