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 $316,000 and $312,000, respectively, and $1,800 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2021, are:

Multiple Choice

• $492,200.

• $494,000.

• $488,200.

• $484,200.