Calistoga produce estimates bad debt expense at ½% of credit sales. the company reported accounts receivable and allowance for uncollectible accounts of $471,000 and $1,650, respectively, at december 31, 2017. during 2018, calistoga's credit sales and collections were $315,000 and $319,000, 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:

Given:
Estimated bad debts expense: 1/2% or 0.5% of credit sales.
2017
Accounts Receivable - 471,000
allowance for uncollectible accounts - 1,650
2018
Credit sales - 315,000
Credit collection - 319,000
Accounts receivable written off - 1,720

Bad debts expense 2018
315,000 * 0.5% = 1,575

Allowance for uncollectible account 2017:     1,650
less: Accounts receivable written off             (1,720)
Allowance for uncollectible account                   (70) debit

Allowance for uncollectible account 2018:
(70) + 1,575 = 1,505

Calistoga's final balance in its allowance for uncollectible accounts at december 31, 2018, is $1,505

The answer is c hope this