Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $483,000 and $1,470, respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $328,000 and $310,000, respectively, and $1,910 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2021, are: Multiple Choice $463,090. $481,090. $501,000. $499,090