Brinkman Company uses the allowance method to account for uncollectible recelvables. At the beginning of the year, Allowance for Bad Debts had a credit balance of $1,100. During the year Brinkman wrote off uncollectible recelvables of $2,100. Brinkman recorded Bad Debts Expense of $2,900. What is Brinkman's year-end balance in Allowance for Bad Debts? A. $5,000 B. $4,000 C. $1,900 D. $800