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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,

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, 2017. During 2018, Calistoga's credit sales and collections were $315,000 and $319,000, respectively, and $1,720 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2018, is:

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$1,650.

$1,720.

$1,575.

$1,505.

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