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 2017, 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 $396,600 instead of $301,700. In 2017, bad debt expense will be $130,400 instead of $93,450. If Windsor's tax rate is 29%, 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.)