Which cells have the wrong formula to calculate some items associated with the cash flows from operations? Assets $20232022$

I. cell O$141$ Accounts Receivable $277,000463,200$

II$.$ cell O$142$ Inventory $527,000633,400$

III. cell O$143$ Liabilities and Owners' Equity

IV$.$ cell O$144$ Accounts Payable $235,800187,500$

A$.$ I and III Other Current Liabilities $127,40097,500$

B$.$ II and IV Cash Flows from Operations

C$.$ I, II$,$ and III Change in Account Receivable $=$P$135-$O$135$

D$.$ II$,$ III, and IV Change in Inventory $=$O$136-$P$136$

E$.$ I, II$,$ III, and IV Change in Accounts Payable $=$O$138-$P$138$

ANSWER: Change in Other Current Liabilities $=$P$139-$O$139$