Blossom Company has recorded bad debt expense in the past at a rate of $1\mathrm{.}5\%$ of accounts receivable, based on an aging

analysis. In $2025,$ Blossom decides to increase its estimate to $2\%.$ If the new rate had been used in prior years, cumulative

bad debt expense would have been $$312,400$ instead of $$234,300.$ In $2025,$ bad debt expense will be $$102,000$ instead of

$$76,500.$ If Blossom's tax rate is $30\%,$ what amount should it report as the cumulative effect of changing the estimated bad

debt rate? $($Do not leave any answer field blank. Enter O for amounts.$)$

The cumulative effect of changing the estimated bad debt rate