Calculate Accrual Basis Operating Expenses using the following facts: Cash disbursements $940,000 Beginning inventories $62,000 (expenses) Cash receipts $1,038,000 (revenue) Ending inventories $55,000 Depreciation expense $25,000 Beginning accounts Ending accounts 5,200 receivable Ending accounts receivable $10,200 Beginning accounts payable 4,700 Beginning unused supplies 10,500 Beginning prepaid expenses 20,000 payable 5,200 20,000 Ending unused supplies Ending prepaid expenses 22,000