On January 1, Year 2, Kincaid Company's Accounts Receivable and the Allowance for Doubtful Accounts carried balances of $71,800 and $3,100, respectively. During the year, Kincaid reported $194,000 of credit sales. Kincaid also wrote off $1,800 of receivables as uncollectible in Year 2. Cash collections of receivables amounted to $234,500. 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