Joyner Distributing is estimating its allowance for uncollectible accounts at January 31, 2002, based on the following information:

Accounts Receivable, January 1 $1,375,000

Total accounts Receivable write-offs during January $200,000

Allowance for uncollectible Accounts, January 1 $175,000

Total sales for January $10,000,000

Sixty percent of Joyner's total sales for January 2002 are credit sales. Based on past experience, Joyner estimates that 5% of its credit sales will be uncollectible. What is the uncollectible accounts expense for January 2002?