On January 1, 2014 the Accounts Receivable and the Allowance for Doubtful Accounts carried balances of $35,000 and $550, respectively. During the year the company reported $85,000 of credit sales. There were $610 of receivables written-off as uncollectible in 2014. Cash collections of receivables amounted to $84,490. The company estimates that it will be unable to collect one percent (1%) of credit sales. The amount of uncollectible accounts expense recognized in the 2014 income statement will be