Can you please also explain how to get the correct solutions for the numbers in red? Thank you

Zumbrunn Companys income statement contained the following condensed information.

ZUMBRUNN COMPANY Income Statement For the Year Ended December 31, 2020
Service revenue				$969,800
Operating expenses, excluding depreciation		$623,300
Depreciation expense		55,000
Loss on disposal of plant assets		24,700		703,000
Income before income taxes				266,800
Income tax expense				40,800
Net income				$226,000

Zumbrunns balance sheets contained the comparative data at December 31, shown below.

		2020		2019
Accounts receivable		$74,400		$60,100
Accounts payable		41,000		28,500
Income taxes payable		11,300		6,800

Accounts payable pertain to operating expenses. Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Please correct and explain the numbers in the red.

ZUMBRUNN COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities 969800 Cash Receipts from Customers Less cash payments: 623300 For Operating Expenses 40800 For Income Taxes 664100 664100 Net Cash Provided by Operating Activities