At the beginning of 2017, Flounder Construction Company changed from the completed-contract method to recognizing revenue over time (percentage-of-completion) for financial reporting purposes. The company will continue to use the completed-contract method for tax purposes. For years prior to 2017, pretax income under the two methods was as follows: percentage-of-completion $118,300, and completed-contract $73,100. The tax rate is 40%. Flounder has a prohit-sharing plan, which pays all employees a bonus at year-end based on 2% of pretax income. Compute the indirect effect of Flounder's change in accounting principle that will be reported in the 2017 Income statement, assuming that the profit-sharing contract explicitly requires adjustment for changes in income numbers. Indirect effect $