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 $1,620 respectively, at December 31, 2012. During 2013 Calistoga's credit sales and collections were $319,000 and $314,000, respectively, and $1,760 in accounts receivable were written off. Calistoga's 2013 bad debt expense is: $1.276. $1760. $1.620. $1136