I know this question is almost completed, but I am concerned that there are still some errors and some parts are still blank. There are also options without "Total Variable Expenses" and "Total Fixed Expenses", and some options are still unused, such as "Accounts payable" Can I use these options instead of 'Accounts receivable' and 'cash'? Please continue to complete this table

Nelter Corporation, which has only one product, has provided the following data concerning its most recent month of operations: The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. Required: a. Prepare a contribution format income statement for the month using variable costing. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Variable Costing Income Statement } \\ \hline Sales & & & $ & 881,400 \\ \hline \multicolumn{5}{|l|}{ Variable expenses: } \\ \hline Variable cost of goods sold & & $474,600 & & \\ \hline Variable selling and administrative expenses & & 135,600 & & \\ \hline \multicolumn{5}{|l|}{ P } \\ \hline 7 & & 7 & & 610,200 \\ \hline Contribution margin & & & & 271,200 \\ \hline \multicolumn{5}{|l|}{ Fixed expenses: } \\ \hline Fixed manufacturing overhead & & 160,080 & & \\ \hline Fixed selling and administrative expenses & & 88,140 & & \\ \hline \\ \hline & & & & 248,220 \\ \hline Net operating income & & & & 22,980 \\ \hline \end{tabular}