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Calistoga Produce estimates bad debt expense at 0.20% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $478,000 and $1,530, respectively, at December 31, 2012. During 2013, Calistoga's credit sales and collections were $322,000 and $315,000, respectively, and $1,800 in accounts receivable were written off.
Calistoga's accounts receivable at December 31, 2013, are?
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Determine the amount to be added to Allowance for Doubtful Accounts in each of following cases.
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