Can you please help me figure out why I didn't get the check figure of $315,322?

Master Budget Excel Assignment; Hillard Company, an office supplies specialty store, prepares its master budget on a quarterly basis. The following data have been assembled to assist in preparation of the master budget for the first quarter: b. Actual Sales for December and budgeted sales for the next four months are as follows: c. Sales are 25% for cash and 75% on credit. All payments on credit sales are colected in the month following the sale. The accounts receivable at December 31 are a result of December credit sales. d. The company's gross profit rate is 45% of gross sales. e. Monthly expenses are budgeted as follows: salaries and wages, $75,000 per month; advertising, $55,000 per month; shipping, 5.6% of sales; depreciation, $19,000 per month; other expenses, 3% of sales. f. At the end of each month, inventory is to be on hand equal to 20% of the following month's sales needs, stated at cost. g. 40% of a month's inventory purchases is paid for in the month of purchase; the other 60% is paid for in the following month. h. If required, make necessary assumptions and state them in the answer document