@jetfletch
Line 35 of Schedule C is your inventory at the beginning of the year and, in that regard, note the following:
If you are changing your method of accounting beginning with 2022, refigure last year's closing inventory using your new method of accounting and enter the result on line 35.
See https://www.irs.gov/instructions/i1040sc#en_US_2022_publink24329wd0e2450
