Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $477,000 and $1,620 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $317,000 and $319,000, respectively, and $1,820 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2021, is:

Multiple Choice

• $2,035.

• $2,270.

• $1,385.

• $1,290.