calistoga produce estimates bad debt expense at 0.40% of credit sales.The company reported accounts receivables and allowances for uncollectible accounts of $488,000 and $1480, respectively , at December 31,2020.During 2021 , Calistoga's credit sales and collections were $316000 and $ 311000,respectively,and $1790 in accounts receivable were Written of.

Calistoga's accounts receivables at December 31,2021, are?

a)486210

b)491210

c)481210

d)493000