The Welding Company recognized $$109,000$ of service revenue earned on account during

Year $2.$ There was no beginning balance in the accounts receivable and allowance accounts.

During Year $2,$ Welding collected $$75,000$ of cash from accounts receivable. The company

estimates that it will be unable to collect $3\%$ of its sales on account. The amount of

uncollectible accounts expense recognized on the Year $2$ income statement was:

$$34,000.$

$$2,250.$

$$3,270.$

$$1,020.$