For 2015, Essence Company, a calendar year taxpayer, will change from using the cash method for tax purposes to the accrual method. At the end of

2014, Essence had the following items:

Accounts receivable .........................................$200,000

Accounts payable .............................................  135,000

Bank loan ..................................................... ......100,000

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