A year-end review of Accounts Receivable and estimated uncollectible percentages revealed the following:

Days Outstanding Accounts Receivable EST percent Uncollectable

1-30 $61,000 3%

31-60 $44,000 5%

61-90 $24,000 11%

Over 90 $6,000 52%

Before the year-end adjustment, the credit balance in Allowance for Uncollectible Accounts was

$ 1,400

.Under the aging-of-receivables method, the Uncollectible-Account Expense at year-end is: