Those term options in the second and third screenshot are for items section in the problem. Please solve the complete problem. Thanks!

Exercise 17-51 (Algo) Relevant Cost Analysis-Conversion to JIT; Spreadsheet Application [LO 17-1, 17-5] As part of its commitment to quality, the J. J. Borden manufacturing company is proposing to introduce just-in-time (JiT) production methods. Managers of the company have an intultive feel regarding the financlal beneflis assoclated with a change to JIT, but they would like to have some data to inform their decision making in this regard. You are provided with the following data: Required: As the management accountant for the company, prepare an estimate the financlal benefits assoclated with the adoption of JIT. Specifically, what is the estimated change in annual operating income attributable to the JIT Implementation? \begin{tabular}{|l|l|l|l|} \hline Items & Current Situation & After JIT & Change \\ \hline io.........nato................................... & & \\ \hline Accounts payable \\ Accounts receivable & & \\ \hline Direct manufacturing labor & & \\ \hline Direct materials \\ Inventory financina costs \\ uperatengront \end{tabular}