Assets:
Cash	$ (36,592.00)
Accounts receivable	$ 384,000.00
Inventory	$ 84,240.00
Total current assets	$ 431,648.00
Other assets	$ 558,585.65
Total assets	$ 990,233.65
Liabilities and Stockholders' Equity
Accounts payable	$ 39,180.00
Total liabilities	$ 39,180.00
Common stock	$ 1,000,000.00
Retained earnings	$ (88,126.35)
Total liabilities and stockholders' equity	$ 990,233.65

Budgeted sales in units	$ 38,500.00
Total budgeted sales	$ 3,080,000.00
Cost of goods sold	$ 1,411,920.00
Gross margin	$ 1,668,080.00
Selling expenses	$ 530,440.00
Excess profit	$ 1,137,640.00
Less: Fixed expenses
Manufacturing overhead	$ 444,600.00
Selling expenses	$ 530,400.00
Admin. Expenses	$ 295,992.00
Total fixed expenses	$ 1,270,992.00
Operating profit	$ (133,352.00)
Less: Interest expense	$ 2,227.00
Pretax profit	$ (135,579.00)
Less: Taxes (assumed)	$ (47,452.65)
Net profit	$ (88,126.35)

What can you suggest to improve both the business operations and the budgeting