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, 2020. During 2021, Calistoga's credit sales and collections were $323,000 and $301,000, respectively, and $1,900 in accounts receivable were written off. Calistoga's 2021 bad debt expense is:

Multiple Choice

$1,292.

$1,367.

$1,222.

$1,437.