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Skaff Electronics sells tablets. Its sales budget for the nine months ended September 30 follows: (Click the icon to view the budget.) (Click the icon to view additional information.) Requirement Prepare a cost of goods sold , inventory, and purchases budget for each of the first three quarters of the year. Compute cost of goods sold for the entire nine-month period. (Round amounts to the nearest whole dollar.) Skaff Electronics Cost of Goods Sold, Inventory, and Purchases Budget For the Nine Months Ended September 30 Quarter Ended Nine-Month Total Mar 31 Jun 30 Sep 30 Cost of goods sold 75000 105000 90000 270000 20500 24700 24700 Plus: Desired ending inventory Total inventory required 95500 129700 114700 17500 20500 24700 Less: Beginning inventory 78000 109200 Purchases 90000 1 Data Table Skaff Electronics Sales Budget For the Nine Months Ended September 30 Quarter Ended Nine-Month Total Mar 31 Jun 30 Sep 30 Cash sales, 30% ...... $ 37,500 $ 52,500 $ 45,000 $ 135,000 87,500 122,500 105,000 315,000 Credits sales, 70% $ 125,000 $ 175,000 $ 150,000 $ 450,000 Total sales, 100% Print Done In the past, cost of goods sold has been 60% of total sales. The director of marketing and the financial vice president agree that each quarter's ending inventory should not be below $10,000 plus 10% of cost of goods sold for the following quarter. The marketing director expects sales of $245,000 during the fourth quarter. The January 1 inventory was $17,500