Windsor Company has recorded bad debt expense in the past at a rate of 1.5% of accounts receivable, based on an aging analysis. In 2020, Windsor decides to increase its estimate to 2%. If the new rate had been used in prior years, cumulative bad debt expense would have been $ 360,100 instead of $ 270,075. In 2020, bad debt expense will be $ 130,800 instead of $ 98,100. If Windsor'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 for amounts) The cumulative effect of changing the estimated bad debt rate