Allegheny Company ended Year 1 with balances in Accounts Receivable and Allowance for Doubtful Accounts of $60,000 and $2,850, respectively. During Year 2, Allegheny wrote off $5,100 of Uncollectible Accounts. After aging its receivables, Allegheny estimates that the ending Allowance for Doubtful Accounts balance should be $4,600. What will Allegheny report as Uncollectible Accounts Expense on its Year 2 income statement