I need a ton of help understanding this long Master Budget excel problem.

Z8 Z8 \begin{tabular}{|c|c|c|c|c|c|c|} \hline C & D & E & F & G & H & \\ \hline \multicolumn{7}{|c|}{ The Inventory Purchases Budget } \\ \hline Inventory Purchases Budget & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total & Pro Forma \\ \hline \multicolumn{7}{|l|}{ Cost of Goods Sold } \\ \hline \multicolumn{7}{|l|}{ Plus Desired Ending Inventory } \\ \hline \multicolumn{7}{|l|}{ Inventory Needed } \\ \hline \multicolumn{7}{|l|}{ Less Beginning Inventory } \\ \hline \multicolumn{7}{|l|}{ Budgeted Purchases } \\ \hline & & & & & & \\ \hline Inventory Cash Payments & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total & Pro Forma \\ \hline \multicolumn{7}{|c|}{ Payment for Prior Quarter Purchases } \\ \hline \multicolumn{7}{|l|}{ Payment for Current Quarter } \\ \hline \multicolumn{7}{|l|}{ Total Cash Purchases } \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \multicolumn{7}{|c|}{ The SGA Budget } \\ \hline SGA Expenses & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total & Pro Forma \\ \hline \multicolumn{7}{|l|}{ Variable SGA } \\ \hline \multicolumn{7}{|l|}{ Advertising } \\ \hline \multicolumn{7}{|l|}{ Executive Salaries } \\ \hline \multicolumn{7}{|l|}{ Insurance } \\ \hline \multicolumn{7}{|l|}{ Property Tax } \\ \hline \multicolumn{7}{|l|}{ Depreciation } \\ \hline \multicolumn{7}{|l|}{ Total SGA Expenses } \\ \hline & & & & & & \\ \hline Cash Payments for SGA & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total & Pro Forma \\ \hline \end{tabular} K L M N P R S T U v w x Y AA AB AC 57 59 60 61 62 63 64 66 66 68 69 70 72 80 81 82 83 83 85 86 87 88 89 91 92 94 95 \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ The Cash Budget } \\ \hline Cash Budget & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total & Pro Forma \\ \hline \multicolumn{7}{|l|}{ Beginning Cash Balance } \\ \hline \multicolumn{7}{|c|}{ Cash Collections from Customers } \\ \hline \multicolumn{7}{|l|}{ Total Cash Available } \\ \hline Less Cash Disbursments & & & & & & \\ \hline \end{tabular} Sheet 1 Type here to search (Den) 63F 8:52 PM 11/5/2023 Z8 Z8 \begin{tabular}{|c|c|c|c|c|c|c|} \hline C & D & E & F & G & H & \\ \hline \multicolumn{7}{|c|}{ The Inventory Purchases Budget } \\ \hline Inventory Purchases Budget & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total & Pro Forma \\ \hline \multicolumn{7}{|l|}{ Cost of Goods Sold } \\ \hline \multicolumn{7}{|l|}{ Plus Desired Ending Inventory } \\ \hline \multicolumn{7}{|l|}{ Inventory Needed } \\ \hline \multicolumn{7}{|l|}{ Less Beginning Inventory } \\ \hline \multicolumn{7}{|l|}{ Budgeted Purchases } \\ \hline & & & & & & \\ \hline Inventory Cash Payments & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total & Pro Forma \\ \hline \multicolumn{7}{|c|}{ Payment for Prior Quarter Purchases } \\ \hline \multicolumn{7}{|l|}{ Payment for Current Quarter } \\ \hline \multicolumn{7}{|l|}{ Total Cash Purchases } \\ \hline & & & & & & \\ \hline & & & & & & \\ \hline \multicolumn{7}{|c|}{ The SGA Budget } \\ \hline SGA Expenses & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total & Pro Forma \\ \hline \multicolumn{7}{|l|}{ Variable SGA } \\ \hline \multicolumn{7}{|l|}{ Advertising } \\ \hline \multicolumn{7}{|l|}{ Executive Salaries } \\ \hline \multicolumn{7}{|l|}{ Insurance } \\ \hline \multicolumn{7}{|l|}{ Property Tax } \\ \hline \multicolumn{7}{|l|}{ Depreciation } \\ \hline \multicolumn{7}{|l|}{ Total SGA Expenses } \\ \hline & & & & & & \\ \hline Cash Payments for SGA & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total & Pro Forma \\ \hline \end{tabular} K L M N P R S T U v w x Y AA AB AC 57 59 60 61 62 63 64 66 66 68 69 70 72 80 81 82 83 83 85 86 87 88 89 91 92 94 95 \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ The Cash Budget } \\ \hline Cash Budget & Quarter 1 & Quarter 2 & Quarter 3 & Quarter 4 & Total & Pro Forma \\ \hline \multicolumn{7}{|l|}{ Beginning Cash Balance } \\ \hline \multicolumn{7}{|c|}{ Cash Collections from Customers } \\ \hline \multicolumn{7}{|l|}{ Total Cash Available } \\ \hline Less Cash Disbursments & & & & & & \\ \hline \end{tabular} Sheet 1 Type here to search (Den) 63F 8:52 PM 11/5/2023