Calistoga Produce estimates bad debt expense at 0.60% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $476.000 and $1, 480 respectively, at December 31, $1, 880 in accounts receivable were written off. Calistoga's adjusted allowance for uncollectible accounts at December 31, 2016, is: $1.473. $2, 453. $1.568. $2, 218