Best Bargain estimates bad debt expense at 0.60% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $487,000 and $1,500 respectively, at December 31, 2015. During 2016, Best Bargain's credit sales and collections were $324,000 and $302,000, respectively, and $1,850 in accounts receivable were written off. Best Bargain's adjusted allowance for uncollectible accounts at December 31, 2016, is: $2,244. $2,479. $1,499. $1,594.