Calistoga Produce estimates bad debt expense at 0.60% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $477,000 and $1,550 respectively, at December 31, 2012. During 2013 Calistoga's credit sales and collections were $327,000 and $305,000, respectively, and $1,850 in accounts receivable were written off.

Calistoga's 2013 bad debt expense is:

	$1,850.
	$1,662.
	$1,550.
	$1,962.