On January 1, Year 2 Grande Company had a $20,000 balance in the Accounts Receivable account and a zero balance in the Allowance for Doubtful Accounts account. During Year 2, Grande provided $76,000 of service on account. The company collected $72,500 cash from accounts receivable. Uncollectible accounts are estimated to be 2% of sales on account.

What is the amount of uncollectible accounts expense recognized on the Year 2 income statement?