calistoga produce estimates bad debt expense at 0.30% of credit sales. the company reported accounts receivable and allowance for uncollectible accounts of $490,000 and $1,630, respectively, at december 31, 2023. during 2024, calistoga's credit sales and collections were $333,000 and $317,000, respectively, and $1,880 in accounts receivable were written off. calistoga's accounts receivable at december 31, 2024, are: