a. Calistoga Produce estimates bad debt expense at 0.40% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $484,000 and $1,550 respectively, at December 31, 2015. During 2016, Calistoga's credit sales and collections were $324,000 and $310,000, respectively, and $1,870 in accounts receivable were written off.
Calistoga's 2016 bad debt expense is: