Did I do the calculations for the table in green correctly? (Second table is a balance sheet from a previous period)

The way I worked each out:

(July opening accounts rec I put at $272023 because in the balance sheet there are $113650 from the previous year)

(Current month credit sales I put at 75% of the total monthly sales)

(Total Accounts Receivable I put at the opening receivable because I assume that would be unchanged)

(Less Current Month Collections I put at the 25% of receivables overall because that is the amount which is not credit but cash)

(OP Accounts Receivable I put as the total accounts receivable minus the current month collections)

(Current month sales I put as 90% of the opening accounts receivable)

(Ending Accounts Receivable I put as 10% of opening accounts receivable)

(Accounts Receivable collections i put as the current month sales)

(Cash collected from Outlet Sales I put as 25% of Accounts Receivable collections)

(Total Cash Collections I put as Accounts Receivable collections minus Cash collected from Outlet Sales)

Total sales $ 158,373 $ 128,378 $ 139,976 $ 130,377 $ 106,381 $ 104,381 $ 187,979 $ 191,978 $ 237,570 $ 233,971 $ 233,971 $ 239,970 $ 2,093,306 $ 251,968 $ 251,968 Cash Collections Opening Accounts Receivable Current Month Credit Sales Total Accounts Receivable Less Current Month Collections Op Accounts Receivable Current Month Sales Ending Accounts Receivable $ 75% $ $ $ $ 90% S 10% $ July 272,023 $ 118,780 $ 272,023 $ 27,202 $ 244,821 $ 220,339 $ 24,482 $ August September October November December January February March April May June TOTAL 128,378 $ 139,976 $ 130,377 $ 106,381 $ 104,381 $ 187,979 $ 191,978 $ 237,570 $ 233,971 $ 233,971 $ 239,970 $ 2,206,956 $ 96,284 $ 104,982 $ 97,783 $ 79,786 $ 78,286 $ 140,984 $ 143,984 $ 178,178 $ 175,478 $ 175,478 $ 179,978 $ 1,569,980 $ 128,378 S 139,976 $ 130,377 $ 106,381 $ 104,381 $ 187,979 $ 191,978 $ 237,570 $ 233,971 $ 233,971 $ 239,970 $ 2,206,956 $ 12,838 $ 13,998 $ 13,038 $ 10,638 $ 10,438 $ 18,798 $ 19,198 $ 23,757 $ 23,397 $ 23,397 $ 23,997 $ 220,696 $ 115,540 $ 125,978 $ 117,339 $ 95,743 $ 93,943 $ 169,181 $ 172,780 $ 213,813 $ 210,574 $ 210,574 $ 215,973 $ 1,986,260 $ 103,986 $ 113,380's 105,606 '$ 86,169 '$ 84,549 '$ 152,263 '$ 155,502 '$ 192,432 '$ 189,517 '$ 189,517 '$ 194,376 '$ 1,787,634 '$ 11,554 $ 12,598 $ 11,734 $ 9,574 $ 9,394 $ 16,918 $ 17,278 $ 21,381 $ 21,057 $ 21,057 $ 21,597 $ 198,626 $ July August 251,968 $ 251,968 188,976 $ 188,976 251,968 $ 251,968 25,197 $ 25,197 226,771 $ 226,771 204,094 $ 204,094 22,677 $ 22,677 Accounts Receivable collections $ Cash collected from Outlet Sale 25% $ Total Cash Collections $ 220,339 $ 118,780 $ 101,559 $ 128,468 $ 96,284 $ 32,185 $ 124,934 $ 104,982 $ 19,953 $ 118,203 $ 97,783 $ 20,420 $ 97,903 $ 94,123 $ 161,657 $ 172,420 $ 209,710 $ 210,898 $ 210,574 $ 215,433 $ 1,809,232 $ 79,786 $ 78,286 $ 140,984 $ 143,984 $ 178,178 $ 175,478 $ 175,478 $ 179,978 $ 1,569,980 $ 18,117 $ 15,837 $ 20,673 $ 28,437 $ 31,532 $ 35,420 $ 35,096 $ 35,456 $ 239,252 $ 402,720 $ 226,771 188,976 $ 188,976 213,744 $ 37,795 Balance Sheet as at 31 June, 2022 Assets Cash Accounts receivable Inventory - Direct Materials Inventory Inventory - Finished Goods Land Property, Plant & Equipment Less Accumulated Depreciation Total Assets Liabilities and Stockholders' equity Accounts payable Bank Loan Share Capital Retained earnings Total Liabilities and Stockholders' equity $ 45,015 $ 113,650 54,275 79,150 $ 750,000 $ 160,000 -$ 8,000 $ 1,194,090 $ 42,500 $ 525,000 $ 102,765 $ 523,825 $ 1,194,090