Orange Inc. has the following unadjusted year end trial balance information available for 2020: Cash sales $1,002,538 Credit sales $836,704 Ending balance for accounts receivable $211,929 Ending balance for allowance for uncollectible (before adj) $34,961 Estimated amount of uncollectible based on aging analysis $74,711 Estimated % of uncollectible based on sales 3% If Orange uses the aging of accounts receivables approach for estimating bad debt expense, the income statement will show an expense of: Round answer to nearest dollar and enter with no decimal, coma, or $.