Problem 01-78 (LO 01-4) (Algo) [The following information applies to the questions displayed below] 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 01-78 Part-b (Algo) . At the end of this year, Erin's business reports $39,600 of accounts receivable and $16,600 of accounts payable that have not been recorded for tax purposes