Your company uses the allowance method to account for uncollectible receivables. At the beginning of the year, Allowance for uncollectible accounts had a credit balance of \($1,400\). During the year you recorded Uncollectible-account expense of \($3,400\) and wrote off bad receivables of \($1,900\). What is your year-end balance in Allowance for uncollectible accounts?

a. $100

b. $3,300

c. $500

d. $2,900