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Montana Corp. is evaluating its accounts receivable and related accounts. The company reported accounts receivable and allowance for unicollectible accounts of $476,000 and $1,560, respectively,

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Montana Corp. is evaluating its accounts receivable and related accounts. The company reported accounts receivable and allowance for unicollectible accounts of $476,000 and $1,560, respectively, at December 31, 2020. During 2021, Montana's credit sales and collections were $323,000 and $304,000, respectively, and $1,910 in accounts receivable were written off. Montana estimates bad debt expense at 0.50% of credit sales. What is the ending balance in accounts receivable as of December 31,2021 ? $495,000 $474,090 $455,090 $493,090

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