Calistoga Produce estimates bad debt expense at 0.30% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $481,000 and $1,490, respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $328,000 and $307,000, respectively, and $1,760 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2021, are: Multiple Choice $500,240. $458,240. $479,240. $502,000