Baseball Corporation uses the allowance method to account for uncollectible receivables. At the beginning of

the year, Allowance for Bad Debts had a credit balance of $$1,100.$ During the year Baseball Corporation wrote off

uncollectible receivables of $$1,900.$ Baseball Corporation recorded Bad Debts Expense of $$2,800.$ What is

Baseball Corporation's year$-$end balance in Allowance for Bad Debts?

A$.$ $$4,700$

B$.$ $$900$

C$.$ $$2,000$

D$.$ $$3,900$