On January 1, Year 2, Grande Company had a $67,600 balance in the Accounts Receivable account and a $2,200 balance in the Allowance for Doubtful Accounts account. During Year 2, Grande provided $173,000 of service on account. The company collected $197,900 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:

Multiple Choice $676. $1,979. $1,730. $1,500.