Allegheny Company ended Year 1 with balances in Accounts Receivable and Allowance for Doubtful Accounts of $80,000 and $4,350, respectively. During Year 2, Allegheny wrote off $8,100 of Uncollectible Accounts. After aging its receivables, Allegheny estimates that the ending Allowance for Doubtful Accounts balance should be $6,600. What will Allegheny report as Uncollectible Accounts Expense on its Year 2 income statement?

Multiple Choice

• $2,250
• $6,600
• $8,100
• $10,350