On January 1, Year 2, Kincaid Company's Accounts Receivable and the Allowance for Doubtful Accounts carried balances of $69,000 and $2,500, respectively. During Year 2, Kincaid reported $180,000 of credit sales, wrote off $1,600 of receivables as uncollectible, and collected cash from receivables amounting to $210,100. Kincaid estimates that it will be unable to collect one percent (1%) of credit sales.

What is the amount of uncollectible accounts expense that will be reported on the Year 2 income statement?