Lorango Corp. maintains its accounting records on the cash basis but restates its financial statements to the accrual method of accounting. Lorango had 5110,000 in cash-basis pretax income for 2025 . The following information pertains to Lorango's balance sheets for December 31, 2024 and 2025: Under the accrual method, what amount of income before taxes should Lorango report in its December 31, 2025 income statement? Select one: a. 5114,000 b. $97,000 c. $138,000 d. $106,000 e. $92,000