Please assist by only explaining the expense and credit that's in green. They are correct, I just can't seem to get the other numbers right. Please note that this direct method.

Zumbrunn Company's income statement contained the following condensed information ZUMBRUNN COMPANY Income Statement For the Year Ended December 31, 2020 Service revenue $970,500 Operating expenses, excluding depreciation $623,400 Depreciation expense 54,500 703,200 disposal of plant assets 25,300 Loss on Income before income taxes 267,300 Income tax expense 39,600 $227,700 Net income Zumbrunn's balance sheets contained the comparative data at December 31, shown below. 2020 2019 Accounts receiva ble $60,800 $75,100 Accounts payable 27,200 40,600 Income taxes payable 10,900 7,700 Accounts payable pertain to operating expenses Prepare the operating activities section of the statement of cash flows using the direct method. (Show a ZUMBRUNN COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities For Income Taxes -36400 Less cash payments: For Operating Expenses -610000 956200 Cash Receipts from Customers 309800 Net Cash Provided by Operating Activities Open Show Work Click if you would like to Show Work for this question: LINK TO TEXT Problem 17-04A (Video) Your answer is partially correct. Try again. The income statement of Whitlock Company is presented here. WHITLOCK COMPANY Income Statement For the Year Ended November 30, 2020 Sales revenue $7,421,100 Cost of goods sold Beginning inventory $1,858,900 Purchases 4,466,200 Goods available for sale 6,325,100 Ending inventory 1,318,200 5,006,900 Total cost of goods sold Gross profit 2,414,200 Operating expenses 1,076,000 $1,338,200 Net income Additional information: 1. Accounts receivable increased $209,600 during the year, and inventory decreased $540,700 2. Prepaid expenses increased $174,200 during the year. 3. Accounts payable to suppliers of merchandise decreased $330,000 during the year. 4. Accrued expenses payable decreased $103,200 during the year. 5. Operating expenses include depreciation expense of $84,000. Prepare the operating activities section of the statement of cash flows using the direct method. (Show am WHITLOCK COMPANY Partial Statement of Cash Flows For the Year Ended November 30, 2020 Cash Flows from Operating Activities Cash Receipts from Customers 7211500 Less cash payments: For Operating Expenses 1437400 $ To Suppliers 4796200 Net Cash Provided by Operating Activities Open Show Work Click if you would like to Show Work for this