Gekko, Inc. reported the following balances (after adjustment) at the end of 2020 and 2019.

....................................................... 12/31/2020 12/31/2019

Total accounts receivable ....................... 105,000........ 96,000

Net accounts receivable ......................... 102,000......... 94,500

During 2020, Gekko wrote off customer accounts totaling 3,200 and collected 800 on accounts written off in previous years. Gekko's doubtful accounts expense for the year ending December 31, 2020 is