At the beginning of the year, the balance in the Allowance for Doubtful Accounts is a credit of $786. During the year, $387 of previously written off accounts were reinstated and accounts totaling $649 are written off as uncollectible. The end of the year balance in the Allowance for Doubtful Accounts should be the one listed below.

Select the correct answer.

$387

$524

$786

$649