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 $1,540 respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $328,000 and $311,000, respectively, and $1,870 in accounts receivable were written off. Calistoga's adjusted allowance for uncollectible accounts at December 31, 2016, is:

Multiple Choice

• $1,960.

• $1,310.

• $2,195.

• $1,215.