Can you Please help me figure what I did wrong ON requirement 2

Requirement 1. Prepare Notebook's sales budget for April and May 2024.

Round all amounts to the nearest dollar.

Notebook Office Supply
Sales Budget
April and May, 2024
		April	May
	Total budgeted sales	$140,000	$142,800

Requirement 2. Prepare Notebook's inventory, purchases, and cost of goods sold budget for April and

May.

Notebook Supply Company
Inventory, Purchases, and Cost of Goods Sold Budget
April and May, 2024
		April	May
Cost of goods sold		70000	71400
Plus:	Desired ending merchandise inventory	17750	18200
Total merchandise inventory required		87750	89600
Less:	Beginning merchandise inventory	24500	24800
Budgeted Purchases		63250	64800

a.	Sales in April are expected to be $140,000. Notebook forecasts that monthly sales will increase 2% over April sales in May. June's sales will increase by 4% over April sales. July sales will increase 20% over April sales.
b.	Notebook maintains inventory of $7,000 plus 25% of the cost of goods sold budgeted for the following month. Cost of goods sold equal 50% of sales revenue.
c.	Monthly salaries amount to $5,000. Sales commissions equal 5% of sales for that month.
d.	Other monthly expenses are as follows: Rent: $2,200 Depreciation: $500 Insurance: $400 Income tax: 1700