Item $13$ Time Remaining $2$ hours $10$ minutes $11$ seconds $02$:$10$:$11$ On January $1,$ Year $2,$ Grande Company had a $$16,000$ balance in the Accounts Receivable account and a zero balance in the Allowance for Doubtful Accounts account. During Year $2,$ Grande provided $$104,000$ recognized service revenue on account. The company collected $$97,000$ cash from accounts receivable. Uncollectible accounts are estimated to be $2\%$ of sales on account. The amount of uncollectible accounts expense recognized on the Year $2$ income statement is: Multiple Choice $$1,000.$ $$2,080.$ $$1,940.$ $$320.$