Corporation (the Company) has historically filed its federal and state income tax returns on the cash method of accounting. For the year ended December 31, 2021, management has decided to change its method of accounting to the accrual method. The Company's trial balance, as of and for the year ended December 31, 2021, is as follows. Trial Balance 12.31.21 Debit Credit Cash 25,000 Accounts receivable 230,000 Equipment 1,750,000 Accumulated depreciation 1,750,000 Accounts payable 45,000 Notes payable bank 20,000 Common stock 5,000 Retained earnings (deficit) 1,315,000 Sales 4,250,000 Expenses 2,750,000 Totals 6,070,000 6,070,000 1. Calculate the Section 481 adjustment with respect to the Company's 2021 change in accounting method from the cash method to the accrual method. 2. Indicate whether the adjustment is a positive adjustment or a negative adjustment