I do know if I got either part A or B correct please help!

Executive officers of Stoneham Company are wrestling with their budget for the next year. The following are two different sales estimates provided by two difference sources: First Third Second Fourth Source of Estimate Quarter $225,000 300,000 Quarter Quarter Quarter Sales manager $180,000 240,000 $160,000 210,000 $270,000 350,000 Marketing consultant Stoneham's past experience indicates that cost of goods sold is about 60 percent of sales revenue. The company tries to maintain 10 percent of the next quarter's expected cost of goods sold as the current quarter's ending inventory. This year's ending inventory is $15,000. Next year's ending inventory is budgeted to be $18,000. Required a. Prepare an inventory purchases budget using the sales manager's estimate. b. Prepare an inventory purchases budget using the marketing consultant's estimate. Required A Required B Prepare an inventory purchases budget using the sales manager's estimate. First Quarter Second Quarter Third Quarter Fourth Quarter 225,000 $ $ Sales 180,000 160,000 270,000 Cost of goods sold $ $ $ 135,000 $ 108,000 96,000 162,000 Plus: Desired ending inventory 162,000 18,000 108,000 9,600 Total inventory needed 243,000 258,000 117,600 180,000 Less: Beginning inventory $ $ $ $ 243,000 117,600 258,000 180,000 Required purchases Required A Required B Prepare an inventory purchases budget using the marketing consultant's estimate. Second Quarter Third Quarter First Quarter Fourth Quarter 300,000 $ 240,000 $ 210,000 $ 350,000 $ Sales 180,000$ 126,000 $ Cost of goods sold $ 144,000 $ 210,000 Plus: Desired ending inventory 14,400 Total inventory needed 194,400 126,000 144,000 210,000 Less: Beginning inventory 14,400 180,000 $ 144,000 $ Required purchases $ 126,000 210,000