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Blimp Corporation uses the allowance method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a credit balance

Blimp 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 $1,200. During the year Blimp Corporation wrote off uncollectible receivables of $2,100. Blimp Corporation recorded Bad Debts Expense of $3,300. What is Blimp Corporation's year-end balance in Allowance for Bad Debts?
A. $5,400
B. $4,500
C. $1,200
D. $2,400
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