On January 1, Year 2, Kincaid Company's Accounts Receivable and the Allowance for Doubtful Accounts carried balances of $69,600 and $2,600, respectively. During Year 2, Kincaid reported $183,000 of credit sales, wrote off $1,650 of receivables as uncollectible, and collected cash from receivables amounting to $215,500. 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?