answer the following question via paragraph: Discuss the implications of the charges in the aging schedule from 2021 to 2022

Godfreid Company has accounts receivable of $95,400 at March 31, 2022. Credit terms are 2/10, n/30. At March 31, 2022, there is a $2,100 credit balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage- of-receivables basis for estimating uncollectible accounts. The company's estimates of bad debts are as shown below. (c) Discuss the implications of the changes in the aging schedule from 2021 to 2022