Calistoga Produce estimates bad debt expense at 0.30% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $477,000 and $1,570 respectively, at December 31, 2012. During 2013 Calistoga's credit sales and collections were $327,000 and $314,000, respectively, and $1,760 in accounts receivable were written off. Calistoga's 2013 bad debt expense is:

	$981.
	$1,760.
	$791.
	$1,570.