Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $473,000 and $1,490 respectively, at December 31, 2017. During 2018, Calistoga's credit sales and collections were $320,000 and $317,000, respectively, and $1,760 in accounts receivable were written off.

Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2018, is:

Multiple Choice

• $1,235.
• $1,330.
• $1,980.
• $2,215.