Required information The following information applies to the questions displayed below.) The Miller Company earned $117,000 of revenue on account during Year 1. There was no beginning balance in the accounts receivable and allowance accounts. During Year 1. Miller collected $79,000 of cash from its receivables accounts. The company estimates that it will be unable to collect 3% of its sales on account What is the amount of uncollectible accounts expense that will be recognized on the Year 1 income statement