At the beginning of the year the Allowance for doubtful Accounts had a balance of $18,000...

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At the beginning of the year the Allowance for doubtful Accounts had a balance of $18,000 During the year $1,600 of Accounts were written off and $5,000 of Accounts previously written off were collected. After the year end provision of $7,000 was made, the balance of the Allowance for doubtful accounts was $25,000 $28,400 O $23,400 O $31.200 At the beginning of the year the Allowance for doubtful Accounts had a balance of $18,000 During the year $1,600 of Accounts were written off and $5,000 of Accounts previously written off were collected. After the year end provision of $7,000 was made, the balance of the Allowance for doubtful accounts was $25,000 $28,400 O $23,400 O $31.200