On January $1,$ Year $2,$ Grande Company had a $$72,400$ balance in the Accounts Receivable account and a $$3200$ balance in the Allowance for Doubtful Accounts account. During Year $2,$ Grande provided $$197,000$ of service on account. The company collected $$239,900$ cash from accounts receivable. Uncollectible accounts are estimated to be $1\%$ of sales on account.

The amount of uncollectible accounts expense recognized on the Year $2$ income statement is: