I need help finding the less beginning inventory (higlighted in pink).

Less: Beginning Inventory Inventory Purchases Section 2: Cash Payments For Purchases this month For purchases last month Total Cash Payments Note: You do not need to complete the budget for January. You only need January COGS for the Desired Ending Inventory for December. Jst of Goods Sold as a percentage of total Sales 75% esired Ending Inventory as a percentage of next month COGS 25% II purchases of Inventory are on credit and the payment of these credit purchases are made in the following pattern: lonth of Purchases 80% lonth following Purchases 20% Cash Sales Credit Sales Total Sales JD Music Loft is one of the customers that purchases guitars from Keenan Music and sells them to customers throughout Southeast Ohio region. JD is in the process of planning its fourth quarter operation this year, which includes the holiday shopping season. The holiday shopping season usually creates a bump in sales as the customers shop for holiday gifts. You are asked to help the accountant complete the Mater Budget and Proforma Financial Statements, including (1) Sales Budget, Inventory Purchases Budget, Selling \& Administrative Expense Budget, and Cash Budget, and (2) Proforma Income Statement in Contribution Margin format, and Proforma Balance Sheet. The following information is gathered by JD's accountant in preparation of its fourth quarter master budget. December total sales are predicted to increase 15\% from November Sales. The growth percentage applies to both Cash Sales and Credit Sales. December Sales growth percentage from November 15% January total sales are exnected to return to the normal sales level after the holiday bump. 2 According to the past collection history, JD expects to collect its credit sales in the following pattern: Month of Sales 60% Month following Sales 40% AutoSave start_file_18_keenan_Excel_3_Master_Budget_START Saved to my Mac Home Insert Draw Page Layout Formulas Data Review View @ Tell me