On January 1, Year 2 the Accounts Receivable balance was $26,500 and the balance in the Allowance for Doubtful Accounts was $2,900. On January 15, Year 2 an $850 uncollectible account was written-off. The net realizable value of accounts receivable immediately after the yurite-off is: o o 325,650. o o On January 1 Year 2. Grande Company had a $75,200 balance in the Accounts Receivable account and a $3,800 balance in the Allowance for Doubtful Accounts account. During Year 2. Grande provided $211.000 of service on account. The company collected $264,300 cash from accounts receivable. Uncollectible accounts are estimated to be 1% of sales on account The amount of uncollectible accounts expense recognized on the Year 2 income statement is