the miller company earned 190,000 of revenue on account during year 2. there was no beginning balance in the account receivable and allowance account. During year 2 Miller collected 136,000 of cash from its receivable accounts. the company estimates that it will be unable to collect 3% of its sales on account . THE amount of UNCOLLECTIBLE ACCOUNTS EXPENSE recognized on the year 2 income statements was:

- 4080 - 1320 - 54000 - 5700