Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $490,000 and $1,650 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $332,000 and $310,000, respectively, and $1,830 in accounts receivable were written off. Calistoga's 2021 bad debt expense is: