MERAM Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $478,000 and $1,550 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $319,000 and $306,000, respectively, and $1730 in accounts receivable were written off Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2021, is: Multiple Choice O $200 $2,300 $1415 $2,065 $1,320