Find net income if allowance method was used?

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During its first year of operations, Master Plumbing Supply Co. had net sales of $230,000, wrote off $3,700 of accounts as uncollectible using the direct write-off method, and reported net income of $25,300. Determine what the net income would have been if the allowance method had been used, and the company estimated that 1 3/4% of net sales would be uncollectible.

Find net income if allowance method was used?