Calistoga Produce estimates uncollectible accounts to be 3% of accounts receivable. The company reported accounts receivable and allowance for uncollectible accounts of $471,000 and S14,130, respectively, at December 31, 2016. During 2017, Calistoga's credit sales and collections were S915,000 and S891,000, respectively, and S11,720 of accounts receivable were written off. Calistoga's bad debt expense for the year ended December 31, 2017, is: $2,410 $11,720 $12,088 $14,498