Erin is considering switching her business from the cash method to the accrual method at the beginning of next year. Determine the amount and timing of her 481 adjustment assuming the IRS grants Erin's request in the following alternative scenarios. Problem 9-78 Part-b (Static) b. At the end of this year, Erin's business reports $25,000 of accounts receivable and $9,000 of accounts payable that hi not been recorded for tax purposes. Erin's 481 Adjustment by Number of year(s) to include in income