Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $478,000 and $1,580 respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $317,000 and $309,000, respectively, and $1,850 in accounts receivable were written off. Calistoga's adjusted allowance for uncollectible accounts at December 31, 2016, is: Multiple Choice $1,965. $1,315 $2,200. $1,220