On December $31,20$X$1,$ certain account balances at Galaxy Company were as follows before year$-$end adjustments:

Accounts Receivable $ $1,870,000$

Allowance for Uncollectible Accounts $($credit$)3,691$

Sales $18,381,000$

Sales Returns and Allowances $77,000$

A further examination of the records showed that the "Sales" included $$1,910,900$ of cash sales during the year. Of the sales returns and allowances, $$65,100$ came from credit sales. Assume that Galaxy Company estimates its losses from uncollectible accounts to be $0\mathrm{.}2$ percent of net credit sales.

Required:

what is the estimated income?