Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $480,000 and $1,520, respectively, at December 31, 2012. During 2013, Calistoga's credit sales and collections were $332,000 and $310,000, respectively, and $1,770 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2013, are: