Dean Art is a new business. During its first year of? operations, credit sales were $40,000 and collections of credit sales were $35,000. One? account,$725?, was written off. Management uses the aging?of?receivables method to account for bad debts expense and estimated $600 as uncollectible at year end. The ending balance of the Allowance for Bad Debts is? ________.

A.$600

B.$1,200

C.$475

D.$325