Erin is considering switching her business from the cash method to the accrual method at the beginning of next year (year 1). At the end of year 0/beginning of year 1, Erin's business has $22,300 of accounts receivable and $15,400 of accounts payable that have not been recorded for tax purposes. What would be the amount of her 481 adjustment assuming the IRS grants Erin's request to change accounting methods?