During the year, Wendell Company had net credit sales of $$44,000.$ At the end of the year, before adjusting entries, the balance in Accounts Receivable was $$13,000($debit$)$ and the balance in Allowance for Bad Debts was $$690($credit$).$ If the company uses an income statement approach to estimate bad debts at $8\%,$ what is the ending balance in the Allowance for Bad Debts account?

A$.$ $$1,730$

B$.$ $$4,210$

C$.$ $$3,520$

D$.$ $$2,830$