For 2019, Essence Company, a calendar year taxpayer, will change from using the cash method for tax purposes to the accrual method. At the end of 2018, Essence showed 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.