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Allegheny Company ended Year 1 with balances in Accounts Receivable and Allowance for Doubtful Accounts of $52,000 and $2,250, respectively. During Year 2, Allegheny wrote

Allegheny Company ended Year 1 with balances in Accounts Receivable and Allowance for Doubtful Accounts of $52,000 and $2,250, respectively. During Year 2, Allegheny wrote off $3,900 of Uncollectible Accounts. After aging its receivables, Allegheny estimates that the ending Allowance for Doubtful Accounts balance should be $3,800. What will Allegheny report as Uncollectible Accounts Expense on its Year 2 income statement?

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