Alpha keeps its accounting records on a cash basis during the year. At year-end, it converts its books to the accrual basis for preparing its financial statements. At the end of 2022 (the first year of operation), Alpha reported the following balances on its post-closing trial balance after converting to accrual basis. At the end of 2023, Alpha again converted its books from cash basis to accrual basis, and prepared a balance sheet and income statement on an accrual basis. The following information was available as of December 31, 2023: Alpha depreciates its equipment using the straight-line method over 5 years with no salvage value. Assume that the balance given for other operating expenses (OE) is the same for both cash and accrual. Alpha uses the periodic inventory system. The correct answer is not listed. $183,000$179,000$171,000$181,000