At the beginning of Year 3 Omega Company had a $59,500 balance in its accounts receivable account and a $8,900 balance in allowance for doubtful accounts. During Year 3, Omega experienced the following events. (1) Earned $250,000 of revenue on account. (2) Collected $245,000 cash from accounts receivable. (3) Wrote off $7,000 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 $400. $2,100. $7,000. $2,300.