Calistoga Produce estimates bad debt expense at $0\mathrm{.}20\%$ of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $$489,000$ and $$1,510,$ respectively, at December $31,2023.$ During $2024,$ Calistoga's credit sales and collections were $$323,000$ and $$299,000,$ respectively, and $$1,620$ in accounts receivable were written off.

Calistoga's accounts receivable at December $31,2024,$ are:

$1)515,380$

$2)519,380$

$3)511,380$

$4)513,000$