On January 1, Year 2, Kincaid Company's Accounts Receivable and the Allowance for Doubtful Accounts carried balances of $66,800 and $2,000, respectively. During the year, Kincaid reported $169,000 of credit sales, Kincald also wrote off $1,450 of receivables as uncollectible In Year 2. Cash collections of receivables amounted to $191,100, Kincaid estimates that it will be unable to collect one percent (1%) of credit sales Kincaid's entry required to recognize the uncollectible accounts expense for Year 2 will