At the beginning of the year, the balance in the Allowance for Doubtful Accounts is a credit of $677. During the year, $481 of previously written off accounts were reinstated and accounts totaling $613 are written off as uncollectible. The end of the year balance in the Allowance for Doubtful Accounts should be the one listed below.

Select the correct answer.

$613

$481

$677

$545