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?