Wilson Company uses the aging method to estimate its uncollectible accounts expense. Wilson began 2020 with a balance in its allowance for doubtful accounts of $2,990. During 2020, the company wrote off $2,370 in uncollectible accounts. In preparation for the company's estimate of uncollectible accounts expense for 2020, Wilson prepared the following aging schedule: Days Past Due Receivables Amount % Estimated Uncollectible Current 1% 0-30 5% $55,000 $23,200 $5,260 $2,420 31-60 10% 61-90 25% Over 90 50% $2,100 $87,980 Total The amount Wilson reports as uncollectible accounts expense on its 2020 income statement is $