Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $479,000 and $1,530 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $328,000 and $305,000, respectively, and $1,780 in accounts receivable were written off. Calistoga's 2021 bad debt expense is: Multiple Choice $1,640. $1,570 $1,785 $115