Calistoga Produce estimates bad debt expense at 0.40% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $485,000 and $1,580 respectively, at December 31, 2017. During 2018, Calistoga's credit sales and collections were $316,000 and $310,000, respectively, and $1,770 in accounts receivable were written off.

Calistoga's 2018 bad debt expense is:

Multiple Choice

• $1,240.
• $1,264.
• $1,174.
• $1,680.