Simpson Inc. has the following Valuation and Qualifying Accounts: Allowance for doubtful accounts, Allowance for Charged to doubtful Costs and Deductions accounts, End Expenses of Period Balance Beginning of Period Balance 2011 $1,459 $242 2012 $0 $891 2013 $373 $589 $453 What was the beginning balance for Allowance for doubtful accounts in 2013? $1.415 $669 $237 None of the above