Calistoga Produce estimates bad debt expense at 0.60% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $485,000 and $1,610 respectively, at December 31,2020 . During 2021 , Calistoga's credit sales and collections were $331,000 and $315,000, respectively, and $1,870 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31,2021 , is: Multiple Choice $2,611 $1,631 $1,726. $2,376