Bramble Company has recorded bad debt expense in the past at a rate of 1.5% of accounts receivable, based on an aging analysis. In 2025, Bramble decides to increase its estimate to 2%. If the new rate had been used in prior years, cumulative bad debt expense would have been $398,300 instead of $298,725. In 2025, bad debt expense will be $137,200 instead of $102,900. If Bramble'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