Shader, in reviewing its provision for uncollectibles during 2021, has determined that (1% is the appropriate amount of bad debt expense to be charged to operations. The company had used 1/2 of 1% as its rate in 2019 and 2020 when the expense had been $18,000 and $12,000. respectively. The company recorded bad debt expense under the new rate for 2021. The company would have recorded $6,000 less of bad debt expense on December 31.2021 under the old rate. HOW DOES BEGINNIG RESTAIAANING CH