Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $485,000 and $1,580 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $321,000 and $308,000, respectively, and $1,800 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2021, is:

Multiple Choice

$1,290.

$1,385.

$2,270.

$2,035.