Calistoga Produce estimates bad debt expense at 0.60% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $479,000 and $1,480, respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $333,000 and $307,000, respectively, and $1,780 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2021, are: Multiple Choice $503,220. $451,220. $477,220. $505,000