Calistoga Produce estimates bad debt expense at 0.30% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $490,000 and $1,540 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $334,000 and $301,000, respectively, and $1,740 in accounts receivable were written off. Calistoga's 2021 bad debt expense is: