on january1, year 2, grande company had a $65,400 balance in the sccounts recieveable account and a 1,700 balance in the allowance fir doubtful accounts account. during year 2, grande provided 162,000 recognized services revenue on account. the company collected 178,900 cash from the accounts recieveable. uncollectable accounts are estimated to be 1% of sales on account.

the smount of uncollectable accounts expense recognized on year 2 incone statement is.