For 2022, Essence Company, a calendar year taxpayer, will change from the cash method for tax purposes to the accrual method. At the end of 2021, Essence showed the following items.

What is the § 481(a) adjustment for this change in accounting method? Be sure to state whether it is positive or negative.

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Accounts receivable Accounts payable Bank loan $200,000 135,000 100,000