For 2016, Essence Company, a calendar year taxpayer, will change from using the cash method for tax purposes to the accrual method. At the end of 2015, Essence had the following items:

Accounts receivable	$257,300
Accounts payable	154,380
Bank loan	128,650

What is the 481(a) adjustment for this change in accounting method? Indicate whether the adjustment is positive or negative. $ _______? .

Essence will report this amount in its income equally over __? years beginning in _____?