Calistoga Produce estimates bad debt expense at 0.30% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $479,000 and $1,650, respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $324,000 and $313,000, respectively, and $1,810 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2016, are: