Calistoga Produce estimates bad debt expense at 0.40% of credit sales. The company reported accounts recelvable and allowance for uncollectible accounts of $477,000 and $1,610 respectively, at December 31, 2020, During 2021, Calistoga's credit sales and collections were $324,000 and $310,000, respectively, and $1,780 in accounts receivable were written off. Calistoga's 2021 bod debt expense is: Mutiple Choice $1,226 $1.44t. 31.296