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Calistoga Produce estimates bad debt expense at 122% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $471,000 and $1,650, respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $315,000 and $319,000, respectively, and $1,720 in accounts receivable were written off. Calistoga's 2021 bad debt expense is: A) $1,720. B) $1,650. C) $1,505. D) $1,575