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Calistoga Produce estimates bad debt expense at 0.30% of credit sales. The company reported accounts recelvable and allowance for uncollectible accounts of $486,000 and $1,480 respectively, at December 31, 2023. During 2024, Calistoga's credit sales and collections were $317,000 and $314,000. respectively, and $1,890 in accounts recelvable were written off. Calistoga's final balance in its aliowance for uncollectible accounts at December 31,2024 , is: Nultiple Choice 5446 \$1.191. $1,426 $541