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Hargan Corp. ages accounts receivable to estimate uncollectibles. During the year, sales totaled $150,000 and the ending balance in accounts receivable was $41,000. The aging

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Hargan Corp. ages accounts receivable to estimate uncollectibles. During the year, sales totaled $150,000 and the ending balance in accounts receivable was $41,000. The aging schedule revealed $2,680 of uncollectible accounts. Prior to adjustment, allowance for uncollectible accounts had a debit balance of $80. The expense reported on the income statement for uncollectibles will be: [Please provide a purely numeric answer in rounded integers without commas, dollar signs, etc.)

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