On December 31, 2019, certain account balances at Galaxy Company were as follows before year-end adjustments:

Accounts Receivable...................................................$ 941,500

Allowance for Uncollectible Accounts (credit).....................1,860

Sales............................................................................9,205,500

Sales Returns and Allowances..........................................38,650

A further examination of the records showed that the “Sales” included $956,200 of cash sales during the year. Of the sales returns and allowances, $33,300 came from credit sales. Assume that Galaxy Company estimates its losses from uncollectible accounts to be 0.2 percent of net credit sales. Compute the estimated amount of Uncollectible Accounts Expense for 2019 and prepare the journal entry to record the provision for uncollectible accounts.