On December 31, 2023, Vivid Corporation prepared adjusting entries that included the following items: Depreciation expense: $36,000. Accrued sales revenue: $34,000. Accrued expenses: $15,000. Used insurance: $8,000; the insurance was initially recorded as prepaid. Rent revenue earned: $6,000; the rent was initially prepaid by the tenant and credited to unearned rent revenue. If Vivid Corporation reported pretax income of $280,000 prior to the adjusting entries, how much is Vivid's pretax income after the adjusting entries? Multiple Choice $261,000 $263,000 $269,000 $283,000