Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $472,000 and $1,570 respectively, at December 31, 2023. During 2024, Calistoga's credit sales and collections were $319,000 and $318,000, respectively, and $1,870 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2024, is:

Multiple Choice

a. $1,945.

b. $1,295.

c. $1,200.

d. $2,180.