During the year Mike Co. made a significant change in the rate of uncollectibility in its aging schedule of accounts receivable. This change has a material effect on the balance of accounts receivable. The controller of Mike Co. wants to prepare pro forma financial statements to report accounts receivable and bad debt expense for prior periods. Which section of the Accounting Standards Codification best helps the controller to determine whether pro forma financial statements should be reported in this situation? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Unless specifically requested, your response should not cite implementation guidance.