Frambosa Ltd is currently preparing budgets for September to December. Its estimated sales figures in units are as follows: September 12,079 October 11,716 November 8,558 December 16,153 Sales (units) nventories at 31 August totalled 17,533 units, and inventories are to be kept at a constant level for all months except December, when opening inventories on 1 December are to be increased to 21,730 units. Inventories will revert to the normal evel on 31 December. Prepare Frambosa Ltd's inventories budget (in units) for September to December. Fill in the relevant cells with its corresponding figures. Negative figures should be entered in brackets.) Frambosa Ltd's inventories budget (in units) is as follows: November September 17533 October 12,079 12,079 Opening inventories (A) Sales forecast (B) 11,716 December 8,558 21730 11,716 11,716 A-B = (C) -5,454 -363 -3,158 -5,577 Inventories purchases* (E-C) Closing inventories (E) same as 'sales forecast' for each month except November and December, when inventories increase and then revert to normal