Whining noise

I have this whining noise seems to get worse when I accelerate the RPMs. I think it is one or both of the idler pulleys and I plan on changing those. And new belts. I am not sure if it is the Idler pulleys so if anyone has any Feedback in this area, it would be much appreciated. I have a 1998 regular cab 2.4L manual transmission 177k miles.
One more question are both the Idler pulley’s the same exact pulley? Thanks

 

When i did mine i kept the pulley and replaced the bearing. Might be cheaper and you can get higher quality bearings

Another whine candidate is the power steering pump, the screen at the bottom clogs and starves the pump.

 

I checked the power steering reservoir screen and used a shop vac with a small hose and vacuumed that screen and cleaned with a little brush and flushed the fluid, but it did not help the noise.

 

Update, Took the power steering belt off and still the same noise. So I took the AC belt off and noise is gone. So I ordered all new belts and the AC idler pulley. The power steering idler pulley seemed good and smooth. Since it’s on top and kind of easy to get to I don’t think I’m going to change it. I tried to find just the replacement bearings but to no avail. So I just ordered the gates idler/tensioner pulley from Amazon.