At the beginning of Year $3$ Omega Company had a $$60,000$ balance in its accounts receivable account and a $$3,000$ balance in allowance for doubtful accounts. During Year $3,$ Omega experienced the following events.

$(1)$ Omega earned $$200,000$ of revenue on account

$(2)$ Collected $$210,000$ cash from accounts receivable

$(3)$ Wrote$-$off $$2,000$ of accounts receivable as uncollectible

Omega estimates uncollectible accounts to be $4\%$ of receivables. Based on this information, the amount of uncollectible accounts expense shown on the Year $3$ income statement is

Multiple Choice

$$2,080.$

$$920.$

$$1,920.$

$$1,000.$