Using the information below, compute the accrual basis salaries expense. Alpha kps it accounting reconds on a cash basis during the year. At year-end, it covets its books to the accrual hasie fe preparing it financial stats. At the end of 2021 (the first year of operation), Alpha reported the following balances on it p-closing trial balance after coveting to arrual basis December 31, 2021 (ral) Debt Cash $4,000 Accounts receivable 28,000 Supplies 000 Inventory 32,000 Equipment 60,000 Accumulated deprciation $12,000 Salarim payable Accour payable (for inry) Unamed sales r 44,000 16.000 12,000 Income tax payable Common stock Retained earnings $132,000 4,000 28,000 16.000 $132,000 At the end of 2022, Alpha again converted in books from cash basis to accrual basis, and prepared a balance sheet and statement on an accrual basis The following information was available as of December 31, 2022 Cash receipts from customers $340,000 Other information Alpha owed vendors (for inventory) $36,000 Cash payments Customers owed Alpha 24,000 For prepaid supplies To vendors (for inventory) $12,000 160,000 Alpha owed employees 20,000 Physical count of inventory 40,000 To employees 132,000 Physical count of supplies 12,000 To stockholders 5,000 Ending unearned sales reveme 4,000 For other operating expenses (OE) 20,000 Income tax rate for 2022 25% For the 2021 income tax liability that was paid on March 15, 2022 with tax return (see trial balance) 4,000 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 O The correct answer is not listed. O $132,000 $142,000 O $136,000 O $128,000