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Oriole 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 $2025,$ Oriole decides to increase its estimate to $2\%.$ If the new rate had

been used in prior years, cumulative bad debt expense would have been $$368,400$ instead of $$276,300.$

In $2025,$ bad debt expense will be $$116,400$ instead of $$87,300.$ If Oriole'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 $0$ for amounts.$)$

The cumulative effect of changing the estimated bad debt rate $