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 $1,610 respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $333,000 and $309,000, respectively, and $1,730 in accounts receivable were written off.

Calistoga's adjusted allowance for uncollectible accounts at December 31, 2016, is: