Calistoga Produce estimates bad debt expense at $\frac{1}{2}\%$ of credit sales. The company

reported accounts receivable and allowance for uncollectible accounts of $$471,000$ and

$$1,650,$ respectively, at December $31,2020.$ During $2021,$ Calistoga's credit sales and

collections were $$315,000$ and $$319,000,$ respectively, and $$1,720$ in accounts receivable

were written off.

Calistoga's accounts receivable at December $31,2021,$ are:

A$)$ $$467,000.$

B$)$ $$473,280.$

$($C$)$ $$465,280.$

D$)$ $$469,280.$

Calistoga Produce estimates bad debt expense at $\frac{1}{2}\%$ of credit sales. The company

reported accounts receivable and allowance for uncollectible accounts of $$471,000$ and

$$1,650,$ respectively, at December $31,2020.$ During $2021,$ Calistoga's credit sales and

collections were $$315,000$ and $$319,000,$ respectively, and $$1,720$ in accounts receivable

were written off.

Calistoga's $2021$ bad debt expense is:

A$)$ $$1,720.$

B$)$ $$1,650.$

C$)$ $$1,505.$

$($D$)$ $$1,575.$