hi can you help me figure out whats wrong with the red checked items. thanks

ssignmentMain.do?invoker=&takeAssignmentSessionLocator=&inprogress=false Calculator TUTUCU DOVOCTO Cash flows from (used for) operating activities: Net income $186,540 Adjustments to reconcile net income to net cash flow from operating activities: Depreciation 18,400 Gain on sale of investments (50,000) Changes in current operating assets and liabilities: Increase in accounts receivable (25,370) Increase in inventories (33,450) Increase in accounts payable 41,100 Decrease in accrued expenses payable (12,470) Net cash flow from operating activities $124,750 Cash flows from (used for) investing activities: Cash received from sale of investments $280,000 Cash paid for purchase of land (326,000) Cash paid for purchase of equipment (151,920) Net cash flow used for investing activities (197,920) Cash flows from (used for) financing activities: Cash received from sale of common stock $187,500 Cash paid for dividends (91,200) Net cash flow from financing activities 96,300 Net increase in cash $23,130 585,920 Cash balance, January 1, 2018 $609,050 Cash balance. December 31, 20Y8 Check My W more Check My Work uses remaining 2018 2017 Assets Cash 609,050 $585,920 Accounts receivable (net) 205,580 230,950 651,770 x Inventories 618,420 Investments 230,000 Land 326,000 Equipment 553,120 Accumulated depreciation equipment 705,120 (166,400) 2,356,570 X 148,000 Total assets $ 2,045, 100 x Liabilities 432,900 Accounts payable (merchandise creditors) Accrued expenses payable (operating expenses) $391,800 53,620 41,150 Dividends payable 24,000 19,200 Total liabilities $498,050 464,620 Stockholders' Equity Common stock, $4 par 150,000 $100,000 Paid-in capital in excess of par 417,500 280,000 1,200,480 X Retained earnings 12,901,020 X TUJ, 120 5,120 Accumulated depreciation equipment 148,000 (166,400) 2,356,570 X Total assets $ 2,045,100 X Liabilities Accounts payable (merchandise creditors) 432,900 $391,800 Accrued expenses payable (operating expenses) 41,150 53,620 Dividends payable 24,000 19,200 Total liabilities $498,050 464,620 Stockholders' Equity Common stock, $4 par 150,000 $100,000 Paid-in capital in excess of par 417,500 280,000 Retained earnings Total stockholders' equity 12,901,020 $1,858,540 $ 2,356,570.00 X 1,200,480 X 1,580,480 x $2,045,100.00 x Total liabilities and stockholders' equity