Domino Company uses the aging of accounts receivable method to estimate uncollectible accounts expense. Domino began…

Domino Company uses the aging of accounts receivable method to
estimate uncollectible accounts expense. Domino began Year 2 with
balances in Accounts Receivable and Allowance for Doubtful Accounts
of $47,270 and $3,740, respectively. During the year, the company
wrote off $2,790 in uncollectible accounts. In preparation for the
company’s Year 2 estimate, Domino prepared the following aging
schedule:

Number of days past
due

Receivables
% Likely to be
uncollectible

Current
$80,000
1%

0-30
29,100
5%

31-60
7,760
10%

61-90
4,120
25%

Over 90
3,800
50%

Total
$124,780

What will Domino record as Uncollectible Accounts Expense for
Year 2?