Calistoga Produce estimates bad debt expense at 0.50% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $474,000 and $1,590 respectively, at December 31, 2017. During 2018, Calistoga's credit sales and collections were $324,000 and $309,000, respectively, and $1,720 in accounts receivable were written off.

Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2018, is:

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