I don't know what I am doing wrong, I keep getting those two incorrect

A comparative balance sheet and income statement is shown for Cruz, Incorporated. 2020 CRUZ, INCORPORATED Comparative Balance Sheets At December 31 2021 Assets Cash $ 85,600 Accounts receivable, net 36,800 Inventory 77,100 Prepaid expenses 4,700 Total current assets 204, 200 Furniture 94,700 Accumulated depreciation-Furniture (14,700) Total assets $ 284, 200 Liabilities and Equity Accounts payable $ 13,400 Wages payable 8,000 Income taxes payable 1,400 Total current liabilities 22,800 Notes payable (long-term) 28,900 Total liabilities 51,700 Equity Common stock, $5 par value 204,000 Retained earnings 28,500 Total liabilities and equity $ 284,200 $ 21,300 45,200 84,900 3,900 155,300 110,500 (8,400) $ 257,400 $ 19,000 4,500 2,500 26,000 66,400 92,400 162,300 2,700 $ 257,400 CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021 Sales Cost of goods sold Gross profit Operating expenses (excluding depreciation) Depreciation expense Income before taxes Income taxes expense Net income $ 440,700 283,700 157,000 00 33,900 42,700 15,500 $ 27,200 1. How much cash is received from sales to customers for year 2021? Assume all the sales were made on credit basis. 2. What is the net increase or decrease in the Cash account for year 2021? X Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 1 Required 2 How much cash is received from sales to customers for year 2021? Assume all the sales were made on credit basis. Accounts Receivable Beginning balance 45,200 Sales on account 440,700 Accounts written off Sales on account 449,100 Cash collections from customers Ending Balance 36,800 Required 1 Required 2 >