Q10

Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $473,000 and $1,530, respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $318,000 and $313,000, respectively, and $1,790 in accounts receivable were written off. Calistoga's accounts receivable at December 31, 2021, are:

Multiple Choice

• $466,210.

• $478,000.

• $471,210.

• $476,210.