Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $484,000 and $1,590, respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $321,000 and $315,000, respectively, and $1,770 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2021, are: