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 have not been recorded for tax purposes.