below is a Data Table: can you tell me how they came up with $88600 for expenses under stockholders equity?

March 31 equipmentbalance, $81,000; accumulateddepreciation, $12,600
b.	April capital expenditures of $16,300 budgeted for cash purchase of equipment
c.	April depreciationexpense, $200
d.	Cost of goodssold,60% of sales
e.	Other April operatingexpenses, including incometax, total $35,000, 25% of which will be paid in cash and the remainder accrued at the end of April
f.	March 31stockholders' equity, $138,800
g.	March 31 cashbalance,$50,400
h.	April budgetedsales, $89,000, 50% of which is forcash; of the remaining 50%, half will be collected in April and half in May
i.	April cash collections on Marchsales, $15,900
j.	April cash payments of March 31 liabilities incurred for March purchases ofinventory, $8,300
k.	March 31 inventorybalance, $12,400
l.	April purchases ofinventory,$10,600for cash and $37,600on credit. Half the credit purchases will be paid in April and half in May.