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 $1,630 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $318,000 and $319,000, respectively, and $1,740 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2021, IS: Multiple Choice $749. $1,729. $844. $1,494