At the beginning of the year, the balance in the Allowance for Doubtful Accounts is a credit of $515. During the year, $303 of previously written off accounts were reinstated and accounts totaling $795 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. $515 b. $23 c. $303 d. $795