In 2020, the taxpayer became ineligible to use the cash method of accounting. At the beginning of the year, accounts receivable totaled $143,000, accounts payable for merchandise totaled $226,000, and inventory on hand totaled $635,000. Enter the amount of the adjustment due to the change in accounting method and its effect on net income. Amount of Adjustment Effect on Net Income Accounts receivable Accounts payable Inventory Total adjustment