Answer the following question:

Kurtis Inc. writes off receivables totalling 6,200 during the period. The Allowance for Doubtful Accounts (AFDA) at the beginning of the period is 5,000 credit. Near the end of the period, before the financial statements are prepared, a customer whose receivable balance had previously been written off, sent in a cheque for 700.

What is the balance in the Allowance for Doubtful Accounts before the AFDA is updated for current period uncollectibles?

a) 1,900 debit

b) 10,500 credit

c) 10,500 debit

d) 500 debit

e) 500 credit