Calistoga Produce estimates bad debt expense at 0.60% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $488,000 and $1,570 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $327,000 and $303,000, respectively, and $1,760 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2021, is: Multiple Choice $1,772. $2,422. $2,657. $1,677.