please correct the numbers in the red boxes as they are incorrect!

Waterway Company expects to have a cash balance of $45,900 on January 1,2022 . Relevant monthly budget data for the first 2 months of 2022 are as follows. Collections from customers: January $86,700, February $153,000. Payments for direct materials: January $51,000, February $76,500. Direct labor: January $30,600, February $45,900. Wages are paid in the month they are incurred. Manufacturing overhead: January $21,420, February $25,500. These costs include depreciation of $1,530 per month. All other overhead costs are paid as incurred. Selling and administrative expenses: January $15,300, February $20,400. These costs are exclusive of depreciation. They are paid incurred. Sales of marketable securities in January are expected to realize $12,240 in cash. Waterway Company has a line of credit at a local bank that enables it to borrow up to $25,500. The company wants to maintain a minimum monthly cash balance of $20,400. Prepare a cash budget for January and February. WATERWAY COMPANY Cash Budget For the Two Months Ending February 28, 2022 Beginning Cash Balance Add Add Receipts Collections from Customers Sale of Marketable Securities Total Receipts Total Available Cash Less : Disbursements Direct Materials Direct Labor Manufacturing Overhead Selling and Administrative Expenses Total Disbursements Excess (Deficiency) of Available Cash Over Cash Disbursements Financing Add : Borrowings Less : Repayments Ending Cash Balance January Fet $445,900 $