in the red is incorrect and what i need help on

PISU UCUUI15 Swasey Company Partial Comparative Balance Sheets At December 31, 20X1 and 20X2 20X1 20X2 2 Current Assets 745,000.00 677,000.00 Accounts receivable 315,000.00 Inventories 5 Current liabilities 705,000.00 680,000.00 6 Wages payable Statement of Cash Flows - Indirect Method Statement of Cash Flows Year Ending December 31, 20X2 1 Net income $1,280,000.00 2 Add (deduct) adjusting items: 3 Depreciation expense 260,000.00 (100,000.00) 68,000.00 5 Decrease in accounts receivable (20,000.00 7 Decrease in wages payable 8 Net cash from operating activities $1,473,000.00