Calistoga Produce estimates bad debt expense at 0.60% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $489,000 and $1,590 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $318,000 and $302,000, respectively, and $1,780 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2021, is:

Multiple Choice

$1,718.

$2,368.

$2,603.

$1,623.