Calistoga Produce estimates bad debt expense at 0.6% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $481,000 and $1,630, respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $331,000 and $309,000, respectively, and $1,780 in accounts receivable were written off.

Calistoga 2021 bad debt expense is: