calistoga produce estimates bad debt expense at 1/2% 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:
