On January $1,$ Year $2,$ Kincaid Company's Accounts Receivable and the Allowance for Doubtful Accounts carried balances of $$75,200$ and $$3800,$ respectively. During the year Kincaid reported $$211,000$ of credit sales. Kincaid wrote off $$2050$ of receivables as uncollectible in Year $2.$ Cash collections of receivables amounted to $$264,300.$ Kincaid estimates that it will be unable to collect one percent $(1\%)$ of credit sales.

The amount of uncollectible accounts expense recognized in the Year $2$ income statement will be: