I need to know how to fill the last column of the chart and question C.

Spencer Company sells lamps and other lighting fixtures. The purchasing department manager prepared the following inventory purchases budget. Spencer's policy is to maintain an ending inventory balance equal to 20 percent of the following month's cost of goods sold. April's budgeted cost of goods sold is $82,000. Required a. Complete the inventory purchases budget by filling in the missing amounts, Inventory Purchases Budget January February March Budgeted cost of goods sold $ $ $ 56.000 60,000 66,000 Plus: Desired ending inventory 12,000 13,200 Inventory needed 68,000 73,200 Less: Beginning inventory 11,200 12,000 13,200 Required purchases (on account) 56,800 $ 61,200 b. Determine the amount of cost of goods sold the company will report on its first quarter pro forma income statement. Cost of goods sold $182,000 c. Determine the amount of ending inventory the company will report on its pro forma balance sheet at the end of the first quarter. Ending inventory