On December 31 of the current year,James Company has an accounts receivable balance of $319,000 before any year-end adjustments.The Allowance for Doubtful Accounts has a $1,400 credit balance.The company prepares the following aging schedule for accounts receivable: 
What is the Uncollectible-Account Expense at December 31 of the current year after adjustments?
Definitions:
Sherman Act
A landmark federal statute passed in the United States to prohibit monopolies and promote competition.
Horizontal Merger
A business consolidation that occurs between firms operating in the same industry, often to create more efficient economies of scale.
Chrysler
An American automotive company, known for manufacturing and selling vehicles, and part of the larger automotive group Stellantis.
American Motors
A now-defunct American automobile company that was known for producing vehicles from 1954 until 1987.
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