Whispering Company has recorded bad debt expense in the past at a rate of $1\mathrm{.}5\%$ of accounts receivable, based on an aging analysis. In

$2025,$ Whispering decides to increase its estimate to $2\%.$ If the new rate had been used in prior years, cumulative bad debt expense

would have been $$395,200$ instead of $$296,400.$ In $2025,$ bad debt expense will be $$129,600$ instead of $$97,200.$ If Whispering'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