Renue Spa had the following balances as of December $31,$ Year $1$: Accounts receivable was $$89,000,$ allowance for doubtful accounts was $$2,100$ and total retained earnings at the end of Year $1$ was $$86,900.$

During Year $2$ the company experienced the following events:

Accounts receivable in the amount of $$2,300$ were written off as uncollectible.

Collected $$110$ of receivables that had been written off in a previous accounting period.

Provided $$221,000$ worth of services on account during Year $2.$

Cash collections from receivables were $$223,028$ during Year $2.$

Uncollectible accounts expense was estimated to be $1$ percent of the sales on account for the period.

Required

Organize the information in accounts under an accounting equation.

Based on the preceding information, compute $($after year$-$end adjustment$)$:

Balance of allowance for doubtful accounts at December $31,$ Year $2.$

Balance of accounts receivable at December $31,$ Year $2.$

Net realizable value of accounts receivable at December $31,$ Year $2.$

What amount of uncollectible accounts expense will Renue Spa record for Year $2?$