Calistoga Produce estimates bad debt expense at 0.30% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $488,000 and $1,640, respectively, at December 31, 2017. During 2018, Calistoga's credit sales and collections were $317,000 and $316,000, respectively, and $1,810 in accounts receivable were written off Calistoga's accounts receivable at December 31, 2018, are: Multiple Choice $489,000 $486.190. $485,190. $487190