Calistoga produce estimates bad debt expenses at .30% of credit sales. The company reported accounts receivable and allowances for uncollectible accounts of $481000 and $1450 respectively at December 31 2015 During 2016 Calistoga's credit sales and collections were $329000 and $310000 respectively and $1780 in accounts receivable were written off Calistoga 2016 bad debt expense is