Bend Company uses the allowance method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a credit balance of $1,400. During the year Bend wrote off uncollectible receivables of $1,800. Bend recorded Bad Debts Expense of $3,000. What is Bend's year-end balance in Allowance for Bad Debts? O A. $1,200 O B. $4,400 OC. $2,600 OD. $4,800