Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $479,000 and $1,460, respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $323,000 and $300,000, respectively, and $1,910 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2016, are:

$454,090.

$502,000.

$477,090.

$500,090.