At the beginning of the year, the balance in the Allowance for Bad Debts is a credit of $1448. During the year, $493 of previously written off accounts were reinstated and collected. Also during the year, accounts totaling $481 are written off as uncollectible. The unadjusted balance in Allowance for Bad Debts at year end will be: a (enter a credit balance as a positive value; a debit balance as a negative value)