Godfreid Company has accounts receivable of $95,400 at March 31, 2027. Credit terms are 2/10, n/30. At March 31, 2027, 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 uncollectibles are as shown below. (c) Discuss the implications of the changes in the aging schedule from 2026 to 2027