How do you find the correct balances for the bottom chart?

CRUZ, INC. Comparative Balance Sheets December 31, 2019 2819 2018 Assets Cash $ 64,400 $ 16, 200 Accounts receivable, net 27, 800 34, 400 Inventory 58, 200 54, 600 Prepaid expenses 3,600 2,900 Total current assets 154, 090 118, 100 Furniture 72, 600 82, 200 Accum. depreciation-Furniture (11, 300) (6,200) Total assets $ 215, 300 $ 194, 100 Liabilities and Equity Accounts payable $ 10, 100 $ 14,300 Wages payable 6, 100 3,400 Income taxes payable 1, 800 Total current liabilities 17, 200 19, 500 Notes payable (long-term) 20, 700 47, 800 Total liabilities 37,900 67,300 Equity Common stock, $5 par value 154, 500 124,090 Retained earnings 22,900 2, 800 Total liabilities and equity $ 215, 300 $ 194, 108 CRUZ, INC. Income Statement For Year Ended December 31, 2019 Sales $ 332, 400 Cost of goods sold 213,908 Gross profit 118, 500 Operating expenses Depreciation expense $ 25, 600 Other expenses 60, 700 86, 300 Income before taxes 32, 200 Income taxes expense 11, 800 Net income $ 20, 400 Use the above balance sheet and Income statement to prepare the operating activities section by direct method. Assume all the sales were made on credit basis. (Amounts to be deducted should be Indicated with a minus sign.) Cash flows from operating activities Payments for inventory Payments for other expenses Payments for taxes Receipts from sales to customers Net cash provided by operating activities