On January 1, Year 2, Grande Company had a $73,200 balance in the Accounts Receivable account and a $3,400 balance in the Allowance for Doubtful Accounts account. During Year 2, Grande provided $201,000 of service on account. The company collected $246,700 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: