Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $490,000 and $1,530 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $330,000 and $311,000, respectively, and $1,920 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2021, is: Multiple Choice $1,165. O $1,260 $1,910. $2,145. For 2021. Rahal's Auto Parts estimates bad debt expense at 2% of credit sales. The company reported accounts receivable and an allowance for uncollectible accounts of $96,000 and $4,000, respectively, at December 31, 2020. During 2021, Rahal's credit sales and collections were $423,000 and $427,000, respectively, and $4,240 in accounts receivable were written off. Rahal's accounts receivable at December 31, 2021, are: Multiple Choice $95,760. $92,000. $87,760. $100,000