Please check math and find missing item and calculations.

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 .1, but they would Ilke to have some data to inform their declsion making in this regard. You are provided with the following data: Required: As the management accountant for the company, prepare an estimate the financlal beneflits 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}