Calistoga Produce estimates bad debt expense at 0.40% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $479,000 and $1,610 respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $322,000 and $318,000, respectively, and $1,880 in accounts receivable were written off. Calistoga's 2016 bad debt expense is: