Calistoga Produce estimates bad debt expense at 0.30% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $487,000 and $1,640, respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $323,000 and $304,000, respectively, and $1,730 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2021, are:

Multiple Choice $504,270. $466,270. $506,000. $485,270.