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 $1,640 respectively, at December 31, 2017. During 2018, Calistoga's credit sales and collections were $332,000 and $299,000, respectively, and $1,800 in accounts receivable were written off. Calistoga's 2018 bad debt expense is