At the beginning of the year, the balance in the Allowance for Doubtful Accounts is a credit of $757. During the year, $310 of previously written off accounts were reinstated and accounts totaling $801 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. $266

b. $310

c. $801

d. $757