Problem 8 (Change in Accounting Method) Jason Corporation (the Company) files its income tax returns (Federal and Virginia) on the cash method of accounting. The Company maintains a calendar year. The Company's trial balance as of and for the year ended December 31, 2021, is as follows. Effective January 1, 2022, the Company intends to change its method of accounting from the cash method to the accrual method. Required - Calculate the Company's net Section 481 adjustment. - Complete the following table as it relates to the Section 481 adjustment