Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $474,000 and $1,620 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $327,000 and $317,000, respectively, and $1,830 in accounts receivable were written off.

Calistoga's 2021 bad debt expense is:

Multiple Choice

• $1,635.

• $1,710.

• $1,780.

• $1,565.