The Miller Company recognized $113,000 of service revenue eamed on account during Year 2. There was no beginning balance in the accounts receivable and allowance accounts. During Year 2, Miler collected $77000 of cash from accounts receivable The company estimates that it will be unable to collect 3% of sales on account The amount of uncollectible accounts expense recognized on the Year 2 income state wa $1000 $3.390 $230 136000