Can I get it step by step on how to solve it please

Case 2: Understatement of reserves Prior to 2006, CHS estimated its allowance for doubtful accounts by reserving an amount equal to all receivables aged over 150 days, regardless of patient class. Based on this approach, CHS's quarterly filing for the quarter ended June 30, 2006, showed allowance for doubtful accounts at 32.5 percent ($351 million) of gross receivables. However, this approach did not differentiate among the risk characteristics of different classes of patients. In particular, it failed to recognize that collection rates were lowest for self-pay accounts and that there had been an increase in the proportion of revenues and receivables from these patients during the quarter. Case 2: Understatement of reserves If the analyst decided that allowances for doubtful accounts for CHS should be 36 percent rather than 32.5 percent of Accounts Receivable, to reflect the change irn patient mix, what would be the effects of the adjustments on financial statements (assuming Accounts Receivable balance of $1.08 billion). Assume that the tax rate is 39%