Five Star Foods estimates its uncollectible accounts by aging its accounts receivable and applying percentages to various aged categories of accounts. Five Star Foods computes a total of $3,200 in estimated uncollectible accounts as of its current year-end. Its accounts receivable has a balance of $73,000, and its allowance for uncollectible accounts has an unused balance of $900 before any year-end adjustments. What amount of bad debts expense will Five Star Foods report in its income statement for the current year