On January 1, Year 2, Kincaid Company's Accounts Receivable and the Allowance for Doubtful Accounts carried balances of $64,800 and $1,600, respectively. During the year Kincaid reported $159,000 of credit sales. Kincaid wrote off $1,300 of receivables as uncollectible in Year 2. Cash collections of receivables amounted to $173,500. 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: Multiple Choice $1,590. O $648 O O O $1,735 O. $1,890