Cornelius Company had the following info in 2012:

Accounts Receivable 12/31/12.....14,000

Allowance for uncollectible account 12/31/12......600

(before adjustment)

Credit sales during 2012........ 44,000

Cash sales during 2012........ 12,000

Collections from customers on account during 2012........ 46,0000

Un-collectible accounts are determined by the percent-of-sales method to be 4% of credit sales. How much is uncollectible-account expense for 2012?