4. Use the account information below to calculate accrual-based operating expenses for the business. Beginning Ending Adjustment Accounts Payable $10,000 $14,000 $4,000 Prepaid Expenses $6,000 $7,000 $1,000 Accrued Expenses $5,000 $3,000 -$2,000 Cash Operating Expenses = $100,000 A. Accrual Operating Expenses = $103,000 B. Accrual Operating Expenses = $97,000 C. Accrual Operating Expenses $101,000 D. Accrual Operating Expenses = $100,000