Using the information below, compute total accrual purchases

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 $2020($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 $2021,$ 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 $31,2021$:

Cash receipts from customers

$$304,000$

Cash payments:

For supplies

Other information:

To vendors $($for inventory$)$

To employees

To stockholders

For other operating expenses $($OE$)$

For the $2020$ taxes paid on March $15,2021$

$($Satisfies the $2020$ income tax liability

see the $2020$ trial balance$)$

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 answer is $$92,000$ I just need help calculating it$.$