Form 5500-EZ line 6a (2) End of year

The 2019 Form 5500-EZ asks for the Total plan assets at the End of the year on line 6a column 2. The 12/31/2019 account statement shows a 12/31/2019 value of $300,000. In February 2020 a $17,000 contribution was added for the 2019 plan year. Should 6a column 2 show $300,000 or $317,000 for the End of year value? 

Hi

You can do either, instructions from 2019 EZ. It is also valid for determining 250k limit, if I understand it correctly.

The cash, modified cash, or accrual basis accounting methods may be used for recognition of transactions in Part III, as long as you use one method consistently.