The Dalton Company shows the following account balances at the beginning of its accounting period:Accounts Receivable, $417,000; and Allowance for Uncollectible Accounts, $7,000 Cr.During the year, credit sales were $700,000, collections were $540,000, and $13,000 of uncollectible accounts were written off.The Allowance for Uncollectible Accounts is then adjusted to 4 percent of the outstanding receivables.Based off of this information, what is the amount of uncollectible accounts expense recognized for the year?