Calistoga Produce estimates uncollectible accounts to be 3% of accounts receivable. The company reported accounts receivable and allowance for uncollectible accounts of $471,000 and $14,130, respectively, at December 31, 2016. During 2017, Calistoga’s credit sales and collections were $915,000 and $891,000, respectively, and $11,720 of accounts receivable were written off.