Write -offs of uncollectible accounts receivable, $? Solve for the amount of write offs

Net Sales Of $1,8000,000 Wrote Off $51,000 Of Accounts As Uncollectible Using The Direct Write-off Method, Reported Net Income Of $125,000.
What Would The Net Income Have Been If The Allowance Method Had Been Used And The Company Estimated That 3% Of New Sales Would Be Uncollectible?