Calistoga Produce estimates bad debt expense at 0.40% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $474,000 and $1,620 respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $319,000 and $303,000, respectively, and $1,750 in accounts receivable were written off. Calistoga's adjusted allowance for uncollectible accounts at December 31, 2016, is:

$1,796.

$2,031.

$1,146.

$1,051.

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