30

Calistoga Produce estimates bad debt expense at 0.30% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $473,000 and $1,560 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $329,000 and $308,000, respectively, and $1,790 in accounts receivable were written off Calistoga's 2021 bad debt expense is: Multiple Choice $1,660 O $924 $987 $857