Adjust cash revenues for changes in inventories and accounts receivable. adust operating expenses for changes in accounts payable After these adjustments, what is this farms accrual adjusted gross revenue and accrual adjusted total operating expenses? Ending Values Beginning Values Current Assets 5,000 Inventories 6,000 1,000 40,000 47,000 500 40,000 Accounts receivable All other current assets 45,500 Total Current Assets Noncurrent Assets 550,000 550,000 595,000 500,000 500,000 547,000 All noncurrent assets Total Noncurrent Assets Total Assets Current Liabilities Accounts payable 4,000 35,000 39,000 2,000 35,000 37,000 All other current liabilities Total Current Liabilities Noncurrent Liabilities 345,000 All noncurrent liabilities 375,000 375,000 345,000 Total Noncurrent Liabilities Total Liabilities 412,000 384,000 Owner Equity Total Owner Equity Total Liabilities+ Owner Equity 135,000 547,000 211,000 595,000 Table 2. Summary of Cash Revenues & Operating Expenses Cash revenues 453,000 Cash operating expenses Depreciation 281,000 35,000 Table 3. Additional Information Total interest expense Opportunity cost of management Opportunity cost of labor 40,000 25,000 5,000