I am going to get @AmeliesUncle involved here, but you don't need to answer those other questions relating to rent received because you're just making a 481(a) adjustment.
Also, Line 28 is for positive adjustments and your adjustment is negative (i.e., you're catching up for missed depreciation deductions).
https://www.irs.gov/instructions/i3115#en_US_202212_publink100035791
