Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $476,000 and $1,610 respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $326,000 and $311,000, respectively, and $1,810 in accounts receivable were written off. Calistoga's adjusted allowance for uncollectible accounts at December 31, 2016, is: $2,080. $1,430. $2,315. $1,335.