Calistoga Produce estimates bad debt expense at 0.20% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $473,000 and $1,570 respectively, at December 31, 2012. During 2013, Calistoga's credit sales and collections were $320,000 and $304,000, respectively, and $1,740 in accounts receivable were written off. Calistoga's adjusted allowance for uncollectible accounts at December 31, 2013, is:

$1,355.
	$1,120.
	$470.
	$375.