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Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $482,000 and $1,550, respectively, at December 31 , Year 1. During Year 2 , Calistoga's credit sales and collections were $317,000 and $308,000, respectively, and, $1,870 in accounts receivable were written off. Calistoga's accounts recelvable at December 31 , Year 2 , are: 471,130 $489,130. $480,130 $491,000 None of the above