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 $1,540, respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $329,000 and $313,000, respectively, and $1,750 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2016, are: O $465.250 O $481.250 O $499,000. O $497,250