Calistoga Produce estimates bad debt expense at 1% of credit sales. The company reported gross accounts receivable and allowance for uncollectible accounts of $470,000 and $1,650, respectively, at December 31, 2010. During 2011, Calistoga's credit sales and collections were $315,000 and $319,000, respectively, and $1,800 in accounts receivable were written off. Calistoga had no reinstatements during 2011. What is Calistoga's net accounts receivable at December 31, 2011? a. $459,558 o b. $461,200 O c. $464,200 O d. None of the above is correct