Callstoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts recelvable and allowance for uncollectible accounts of $485,000 and $1580 respectively, at December 31, 2015 During 2016, Calistoga's credit sales and collections were $331,000 and $318,000, respectively, and $1,730 In accounts receivable 36 weve written off. 00-40-8 Calistoga's adjusted allowance for uncollectible accounts at December 31, 2016, Is: Multiple Cholce $1,505 $2155 $1410. $2.390