Effect of doubtful accounts on net income

During its first year of operations, Mack's Plumbing Supply had sales of $$510,000,$ wrote off $$8,200$ of accounts as uncollectible using the direct write$-$off method, and reported net income of $$56,100.$ Determine what the net income would have been if the allowance method had been used and the company estimated that $2\%$ of sales would be uncollectible.