At the beginning of the year, the balance in the Allowance for Doubtful Accounts is a credit of $609. During the year, $394 of previously written off accounts were reinstated and accounts totaling $793 are written off as uncollectible. The end-of-year balance (before adjustment) in the Allowance for Doubtful Accounts should be the one listed below. Oa. $210 Ob. $609 Oc. $793 Od. $394