calistoga produce estimates bad debt expense at 0.40% of credit sales. the company reported account receivable and allowance for uncollectable acvounts of $468,000 and $1,540 respectively at December 31, 2020. during 2021, credit sales and collections were $317,000 and $304,000 respectively, and $1,730 in account receivables were written off. castilogas final balance in its allowance for uncollectible account at December 31, 2021 is:

$1,963

$983

$1,078

$1,728