During the year, Delbert Company had net credit sales of $$48,000.$ At the end of the year, before adjusting entries, the balance in Accounts Receivable was $$15,000($debit$)$ and the balance in Allowance for Bad Debts was $$610($credit$).$ If the company uses an income statement approach to estimate bad debts at $7\%,$ what is the ending balance in the Allowance for Bad Debts account?

A$.$ $$3,360$

B$.$ $$1,660$

C$.$ $$3,970$

D$.$ $$2,750$