I need help with the problems labeled with a blue question mark please.

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\begin{tabular}{rll} 6 & Data Section: \\ 7 & & \\ 8 & Actual and Budgeted Unit Sales: \\ 9 & April & \\ 10 & May & 1,500 \\ 11 & June & 1,000 \\ 12 & July & 1,600 \\ 13 & August & 1,400 \\ 14 & September & 1,500 \\ 15 & & 1,200 \\ 16 & Balance Sheet, May 31, 19X5 \\ 17 & Cash & \\ 18 & Accounts receivable & $8,000 \\ 19 & Merchandise inventory & 107,800 \\ 20 & Fixed assets (net) & 52,800 \\ 21 & & 130,000 \\ 22 & Total assets & $298,600 \\ 23 & & $74,800 \\ 24 & Accounts payable (merchandise) & 223,800 \\ 25 & Owner's equity & $298,600 \\ 26 & & \end{tabular} Answer Section: Sales Budget \begin{tabular}{ll} 103 & Forecasted Income Statement \\ 104 & For Quarter Ended August 31, 19X5 \\ 105 & \\ 106 & Sales \\ 107 & Cost of goods sold \\ 108 & \\ 109 & Gross profit \\ 110 & \\ 111 & Expenses: \\ 112 & Variable expenses \\ 113 & Fixed expenses \\ 114 & Depreciation expense \\ 115 & Interest expense \\ 116 & \\ 117 & Total expenses \\ 118 & \\ 119 & Net income \\ 120 & \end{tabular} 122 Forecasted Balance Sheet 123 August 31, 195 124 125 Assets: 126 Cash 127 Accounts receivable 128 Merchandise inventory 129 Fixed assets (net) 130 131 Total assets 132 133 Liabilities \& equity: 134 Accounts payable 135 Loans payable 136 Owner's equity 137 138 Total liabilities \& equity 139