Calistoga Produce estimates bad debt expense at % 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 were $315,000 and cash collections were $319,000. In addition, during 2021, $1,720 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2021, are: 1) $473,280. 2) $465,280. 3) $467,000. 4) $469,280