calistoga produce estimates bad debt expense at 0.30% of credit sales. the company reported accounts receivable and allowance for uncollectible accounts of $481,000 and $1,620 respectively, at december 31, 2023. during 2024, calistoga's credit sales and collections were $315,000 and $308,000, respectively, and $1,870 in accounts receivable were written off. calistoga's final balance in its allowance for uncollectible accounts at december 31, 2024, is: