Calistoga Produce estimates bad debt expense at 0.40% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $477,000 and $1,540, respectively, at December 31, 2023. During 2024, Calistoga's credit sales and collections were $323,000 and $317,000, respectively, and $1,720 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2024, are:

Multiple Choice

$481,280.

$483,000.

$489,280.

$485,280.