Dean Art is a new business. During its first year of operations, credit sales were exist41,000 and collections of credit sales were exist34,000. One account, exist700, was written off. Management uses the aging-of-receivables method to account for bad debts expense and estimated exist525 as uncollectible at year end. The ending balance of the Allowance for Bad Debts is ________. A. exist1, 225 B. exist1, 230 C. exist525 D. exist530