For 2017, Essence Company, a calendar year taxpayer, will change from using the cash method for tax purposes to the accrual method. At the end of
2016, 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.