Show $me$ the steps $to$ solve Douglas International consistently estimated its bad debt expense $at2\mathrm{.}0\%of$ credit sales. $In2020,$ however, Douglas determines that $it$ must revise the estimate $of$ bad debts for the current year$s$ credit sales $to1\mathrm{.}5\%.$ Douglas uses the revised estimate $of1\mathrm{.}5\%$ and calculates bad debt expense $of$ $$420,000.$ How $is$ the change $in$ the estimated bad debt expense reported $in$ Douglas$2020$ financial statements?