Calistoga Produce estimates bad debt expense at ½% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $471,000 and $1,650 respectively, at December 31, 2008. During 2009, Calistoga's credit sales and collections were $315,000 and $319,000, respectively, and $1,720 in accounts receivable were written off.
Calistoga's adjusted allowance for uncollectible accounts at December 31, 2009, is:
a) $1,575.
b) $1,505.
c) $1,650.
d) $1,720.