Godfreid Company has accounts receivable of $95,400 at March 31, 2020. Credit terms are 2/10, n/30. At March 31, 2020, 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 estimate of bad debts is shown below.

Age of Accounts		Balance, March 31				Estimated Percentage Uncollectible
		2020		2019
Current		$65,000		$75,000		2%
130 days past due		12,900		8,000		5
3190 days past due		10,100		2,400		30
Over 90 days past due		7,400		1,100		50
		$95,400		$86,500

(c) Discuss the implications of the changes in the aging schedule from 2019 to 2020.