Question: Johnson Corporation has been selling retail merchandise for several years using the cash method. Johnson Corp has elected to change from the cash to the accrual method. On 12/31/2024, Johnson Corp had the following items: Income, the right to which was fixed and the amount which was determinable, but that had not yet been received $5,000 Inventory that was previously deducted $8,000 Expenses, the liability for which was fixed, the amount of which was determinable, and with respect to which economic performance had occurred, but that had not yet been paid $1,000 What is the total amount and type (positive or negative) of Johnson Corp's Section 481(a) adjustment for the 2025 Accounting Method Change? Group of answer choices $13,000 $12,000 -$4,000 -$12,000 -$13,000 0