Calistoga Produce estimates bad debt expense at 0.20% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $489,000 and $1,540, respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $315,000 and $312,000, respectively, and $1,800 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2016, are:

$490,200.

$492,000.

$484,200.

$487,200.