Calistoga Produce estimates bad debt expense at 0.40 % of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $$476,000 and $1,540 respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $326,000 and $317,000, respectively, and $1,890 in accounts receivable were written off Calistoga's 2016 bad debt expense is: Multiple Choice $1,304. $1,640. $1,268. $1,054