1.Gekko, Inc. reported the following balances (after adjustment) at the end of 2002 and 2001.

12/31/2002

12/31/2001

Total accounts receivable .................

105,000

96,000

Net accounts receivable ...................

102,000

94,500

During 2002, Gekko wrote off customer accounts totaling 3,200 and collected 800 on accounts written off in previous years. Gekko's doubtful accounts expense for the year ending December 31, 2002 is