Calistoga Produce estimates bad debt expense at 0.30% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $475,000 and $1,530, respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $333,000 and $303,000, respectively, and $1,740 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2021, are:

Multiple Choice Options:

$505,000.

$473,260.

$503,260.

$443,260.