Calistoga Produce estimates bad debt expense at 0.40% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $486,000 and $1,560 respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $325,000 and $303,000, respectively, and $1,870 in accounts receivable were written off. Calistoga's adjusted allowance for uncollectible accounts at December 31, 2016, is: Multiple Choice $990. $895. $1,875. $1,640