tax question - 1099 vs payments received

[whoa22]

I am working with the accountant on 2019 taxes.

He says that the 1099k is showing 90,000

Whereas the payments received in only 83,000

they also show purchase activity at 5600

The accountant says we have to reconcile the 90,000

but I keep saying that the payments received is 83,000

I cant get a paypal rep on the phone to ask