Godfreid Company has accounts receivable of $95,400 at March 31, 2022. At March 31, 2022, there is a $2,100 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.

Balance, March 31

Estimated Percentage

Age of Accounts

2022

2021

Uncollectible

Current$65,000

$75,000

2%1-30 days past due12,900

8,000

531-90 days past due10,100

2,400

30Over 90 days past due7,400

1,100

50$95,400

$86,500

(c)Discuss the implications of the changes in the aging schedule from 2021 to 2022.