ABC Company reported accounts receivable of $225,000 and an allowance for doubtful accounts with a $28,000 credit balance at January 1, 2017. ABC Company records bad debt expense using the net credit sales method. The following information was available for ABC Company for the years 2017 and 2018:

 2017 2018 Cash collections from customers ? $275,870 Recoveries $3,600 $6,760 Net realizable value at December 31 $127,180 $154,240 Accounts receivable turnover ratio 2.40 1.80 Sales revenue $468,000 ? % of sales estimated to be uncollectible 4% ? Accounts receivable at December 31 ? $205,000 Write-offs ? ? 

Calculate the percentage of sales estimated to be uncollectible in 2018.