Required information Problem $9-78($LO $9-4)($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 $9-78$ Part$-$b $($Algo$)$ b$.$ At the end of this year, Erin's business reports $\backslash (\backslash$$ $34,800\backslash )$ of accounts receivable and $\backslash (\backslash$$ $17,900\backslash )$ of accounts payable that have not been recorded for tax purposes. Answer is complete but not entirely correct.