Problem 9 (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. Jason Corporation Trial Balance 12.31.21 Debits Credits Cash 125,000 Accounts receivable 25,000 Accounts payable 100,000 Note payable bank 10,000 Common stock 5,000 Retained earnings 85,000 Sales 1,500,000 Cost of sales 1,250,000 Selling, general, and administrative expenses 300,000 1,700,000 1,700,000 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 Company's net Section 481 adjustment. Year 2022 2023 2024 2025 Increase (decrease) in taxable income