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, 2023. During 2024, Calistoga's credit sales and collections were $321,000 and $304,000, respectively, and $1,820 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2024, are: