At the end of January, the unadjusted trial balance of Livingston, Inc. included the following accounts:

Unadjusted Trial Balance

January 31, 2024

Debit

Credit

Sales (90% represent credit sales)

Accounts Receivable

Allowance for Doubtful

Accounts

$1,000,000

$200,000

$600

Livingston uses the income statement approach in estimating uncollectible accounts expense, and uncollectible accounts expense is estimated to be 1% of credit sales. What is the amount of uncollectible accounts expense recognized in Livingston's income statement for January?