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, 2020. During 2021, Calistoga's credit sales and collections were $319,000 and $313,000, respectively, and $1,910 in accounts receivable were written off.

Calistoga's accounts receivable at December 31, 2021, are: