I just need help with Part B!

Bombs Away Video Games Corporation has forecasted the following monthly sales: January $101, 000 July $ 46, 000 February 94, 000 August 46, 000 March 26, 000 September 56, 000 April 26, 000 October 86, 000 May 21, 000 November 106, 000 June 36, 000 December 124, 000 Total annual sales = $768,000 Bombs Away Video Games sells the popular Strafe and Capture video game. It sells for $5 per unit and costs $2 per unit to produce. A level production policy is followed. Each month's production is equal to annual sales (in units) divided by 12. Of each month's sales, 40 percent are for cash and 60 percent are on account. All accounts receivable are collected in the month after the sale is made. a. Construct a monthly production and inventory schedule in units. Beginning inventory in January is 26,000 units. Bombs Away Video Games Corporation Production and Inventory Schedule in Units Beginning Production Sales Ending Inventory Inventory January 26,000 12,000 20,200 17,800 February 17,800 12,000 18,800 11,000 March 11,000 12,000 5,200 17,800 April 17,800 12,000 5,200 24,600 May 24,600 12,000 4,200 32,400 June 32,400 12,000 7,200 37,200 July 37,200 12,000 9,200 40,000 August 40,000 12,000 ,200 42,800 September 42,800 12,000 11,200 43,600 October 43,600 12,000 17,200 38,400 November 38,400 12,000 21,200 29,200 December 29,200 12,000 24,800 16,400b. Prepare a monthly schedule of cash receipts. Sales in December before the planning year are $100,000. Bombs Away Video Games Corporation Cash Receipts Schedule January February March April May June Sales Cash receipts. Cash sales Prior month's credit sales Total cash receipts Bombs Away Video Games Corporation Cash Receipts Schedule July August September October November December Sales Cash receipts: Cash sales Prior month's credit sales Total cash receipts