Ryan Poles’ construction process continues to look promising. The Bears enter their second season with Poles as their general manager appearing both improved and somewhat younger, with great flexibility to add impact talent in 2024.

The release of backup quarterback P.J. Walker served as the biggest surprise as the Bears finalized their 53-man roster and ratcheted up preparations for the opener against Green Bay. The roster submitted to the NFL on Wednesday included 10 rookies and 12 second-year players, with only 11 players who were inherited by Poles and head coach Matt Eberflus.

While the development of quarterback Justin Fields is the leading storyline to the 2023 season, it’s worth noting that Poles and Eberflus have continued to keep their long-term options open. The Bears hold two first-round picks — including a likely top-five pick from Carolina in the deal for the 2023 first overall pick — and two second-round picks in the ’24 draft.

They have plenty of flexibility to either negotiate a long-term deal with Fields or simply exercise his fifth-year option next spring. They set their roster with a total cap figure of $217.8 million, per Spotrac, giving them $16.2 million in remaining cap space. But the bigger figure to note is the $30 million in dead-cap charges for this season, which could be reduced to as little as $697,191 for next season.

Some believe the Bears can contend in the NFC North this season, thanks in part to Aaron Rodgers’ departure from Green Bay. If they do get off to a strong start they have both the cap room and draft capital to make a major mid-season trade or two but it’s also possible they could be sellers — think Yannick Ngakoue, Darnell Mooney and Jaylon Johnson — if they disappoint.

Walker was signed to a two-year, $4 million contract to serve as both a backup quarterback and a big brother-type to Fields. But undrafted rookie Tyson Bagent played well in all three pre-season games, stepping into a spot on the 53-man roster as opposed to the practice-team spot where he had been projected. Nathan Peterman, who was released on Wednesday, was re-signed to serve as the third quarterback.

Bagent, who set records at Division II Shepherd University, is an intriguing understudy to Fields. He does not bring the experience or explosiveness of Fields but shows both arm talent and poise that was somehow overlooked in the draft. He could become a long-term, low-cost piece that works against Fields landing one of those $200 million-plus quarterback extensions but the Bears are also positioned to maneuver toward USC’s Caleb Williams or another top quarterback in next year’s draft.

By using their ’23 first-rounder on tackle Darnell Wright and acquiring wide receiver D.J. Moore in the deal with Carolina, Poles upgraded the offense behind Fields. The Bears would love him to once again play like the complete quarterback he was when he led Ohio State to the NCAA championship game in 2019.

Walker was released despite a guarantee of $2 million. They took much smaller cap hits in releasing edge rusher Trevis Gipson and cornerback Kendle Vildor. Poles was active in making late additions, trading for interior lineman Dan Feeney, signing wide receiver-punt returner Trent Taylor and claiming defensive end Khalil Kareem and safety Quindell Johnson off waivers.

Las Vegas bookmakers are setting the over-and-under figure on Bears wins at 7 1/2, suggesting improvement but a non-winning season for the 10th time in 11 years. Chicago fans hope Fields can be the guy to turn the corner but Poles is working to position the team to win with or without the 24-year-old quarterback.