At the beginning of the year, the balance in Allowance for Doubtful Accounts is a credit of $$530.$ During the year, $$313$ of previously written off accounts is reinstated and accounts totaling $$738$ are written off as uncollectible. The end$-$of$-$year balance $($before adjustment$)$ in Allowance for Doubtful Accounts should be

a$.$ $$530$

b$.$ $$313$

c$.$ $$105$

d$.$ $$738$