Brinkman corporation uses the allowance method to account for uncollectable receivables. At the beginning of the year, Allowancefor bad debts had a credit balance of $1300. During the year Brinkman wrote off uncollectable receivables of $2000. Brinkman recorded bad debts expense of $2800. What is brinkmans year end balance in allowance for bd debts.

a. 4100

b. 2100

c. 800

d. 4800