Vaughn Company has recorded bad debt expense in the past at a rate of 1.5% of accounts reccivable, based on an aging analysis. In 2025. Vaughn decides to increase its estimate to 2%. If the new rate had been used in prior years, cumulative bad debt expense would have been $431,800 instead of $323,850. In 2025 , bad debt expense will be $103,200 instead of $77,400. If Vaughn'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