MC Qu. 69 Calistoga Produce estimates bad debt expense at...

Calistoga Produce estimates bad debt expense at 0.40% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $491,000 and $1,640, respectively, at December 31, 2017. During 2018, Calistoga's credit sales and collections were $326,000 and $313,000, respectively, and $1,810 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2018, are:

Multiple Choice

• $504,000.

• $476,190.

• $489,190.

• $502,190.