At the beginning of the year, the balance in the Allowance for Doubtful Accounts is a credit of $776. During the year, $454 of previously written off accounts were reinstated and accounts totaling $863 are written off as uncollectible. The end-of-year balance before adjustment) in the Allowance for Doubtful Accounts should be the one listed below. a. $863 b. $776 OC. $367 d. $454