Calistoga Produce estimates bad debt expense at 0.40% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $487,000 and $1510 (credit) respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $322,000 and $304,000, respectively. Calistoga's gross accounts receivable at December 31, 2021, are: Select one: O A. $503,170. B. $485,170. C. $505,000. D. $467,170