At the beginning of the year, the balance in the Allowance for Doubtful Accounts is a credit of $583. During the year, $374 of previously written off accounts were reinstated and accounts totaling $828 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.$828

b.$129

c.$374

d.$583