need help with the formulas. please use letters and numbers in pictures for example 1500 is C12

\begin{tabular}{|c|c|c|c|} \hline 4 & A & B & C \\ \hline87 & A & B & c \\ \hline 9 & 6 & Data Section: & \\ \hline 10 & 7 & & \\ \hline 11 & 8 & Actual and Budgeted Unit Sales: & \\ \hline 12 & 9 & April & 1,500 \\ \hline 13 & 10 & May & 1,000 \\ \hline 14 & 11 & June & 1,600 \\ \hline 15 & 12 & July & 1,400 \\ \hline 16 & 13 & August & 1,500 \\ \hline 17 & 14 & September & 1,200 \\ \hline 18 & 15 & & \\ \hline 19 & 16 & Balance Sheet, May 31, 19X5 & \\ \hline 20 & 17 & Cash & $8,000 \\ \hline 21 & 18 & Accounts receivable & 107,800 \\ \hline 22 & 19 & Merchandise inventory & 52,800 \\ \hline 23 & 20 & Fixed assets (net) & 130,000 \\ \hline 24 & 21 & & \\ \hline 25 & 22 & Total assets & $298,600 \\ \hline 26 & 23 & & = \\ \hline 27 & 24 & Accounts payable (merchandise) & $74,800 \\ \hline \begin{tabular}{l} 28 \\ 29 \end{tabular} & 25 & Owner's equity & 223,800 \\ \hline 30 & \begin{tabular}{l} 26 \\ 27 \end{tabular} & Total liabilities \& equity & $298,600 \\ \hline 31 & 28 & & = \\ \hline 32 & 29 & & \\ \hline 33 & 30 & Average selling price & $98 \\ \hline 34 & 31 & Average purchase cost per unit & $55 \\ \hline 35 & 32 & Desired ending inventory & \\ \hline 36 & 33 & ( % of next month's unit sales) & 60% \\ \hline 37 & 34 & Collections from customers: & \\ \hline 38 & 35 & Collected in month of sale & 20% \\ \hline 39 & 36 & Collected in month after sale & 60% \\ \hline \begin{tabular}{l} 40 \\ 81 \end{tabular} & \begin{tabular}{l} 37 \\ 20 \end{tabular} & Collected two months after sale & 20% \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 4 & A & B & C & D & E \\ \hline 41 & 38 & Projected cash payments: & & & \\ \hline 42 & 39 & Variable expenses & 30% & of sales & \\ \hline 43 & 40 & Fixed expenses (per month) & $10,000 & & \\ \hline 44 & 41 & Depreciation per month & $1,000 & & \\ \hline 45 & 42 & & & & \\ \hline \begin{tabular}{l} 46 \\ 47 \end{tabular} & \begin{tabular}{l} 43 \\ 44 \end{tabular} & & & & \\ \hline \begin{tabular}{l} 47 \\ 48 \end{tabular} & \begin{tabular}{l} 44 \\ 45 \end{tabular} & \begin{tabular}{l} Answer Section: \\ Sales Budget \end{tabular} & & & \\ \hline \begin{tabular}{l} 48 \\ 49 \end{tabular} & \begin{tabular}{l} 45 \\ 46 \end{tabular} & Sales Budget & & . & \\ \hline 50 & 47 & & June & July & August \\ \hline 51 & 48 & & & & \\ \hline 52 & 49 & Units & FORMULA1 & 0 & 0 \\ \hline 53 & 50 & Dollars & FORMULA2 & 0 & 0 \\ \hline 54 & 51 & & & & \\ \hline 55 & 52 & Unit Purchases Budget & & & \\ \hline 56 & 53 & & & & \\ \hline 57 & 54 & & June & July & August \\ \hline 58 & 55 & & & & \\ \hline 59 & 56 & Desired ending inventory & FORMULA3 & 0 & 0 \\ \hline 60 & 57 & Current month's unit sales & FORMULA4 & 0 & 0 \\ \hline 61 & 58 & & + & & \\ \hline 62 & 59 & Total units needed & FORMULA5 & 0 & 0 \\ \hline 63 & 60 & Beginning inventory & FORMULA6 & 0 & 0 \\ \hline 64 & 61 & & FORMUU & & 0 \\ \hline \begin{tabular}{l} 65 \\ 66 \end{tabular} & \begin{tabular}{l} 62 \\ 63 \end{tabular} & 32 Purchases (units) & \begin{tabular}{l} FORMULA7 \\ ===== \end{tabular} & z=z=z===0 & ===== \\ \hline 67 & 64 & 4 Purchases (dollars) & FORMULA8 & $0 & $0 \\ \hline 68 & 65 & & & fezemeet & \\ \hline 69 & 66 & & & & \\ \hline 70 & \begin{tabular}{l} 67 \\ 68 \end{tabular} & Cash Budget & & & \\ \hline 71 & \begin{tabular}{l} 68 \\ 69 \end{tabular} & & & & \\ \hline \begin{tabular}{l} 72 \\ 73 \end{tabular} & \begin{tabular}{l} 69 \\ 70 \end{tabular} & & June & July & August \\ \hline \begin{tabular}{l} 74 \\ 75 \end{tabular} & \begin{tabular}{l} 71 \\ 79 \end{tabular} & 1 Cash balance, beginning & $8,000 & $42,760 & $142,720 \\ \hline & & MASTER & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 4 & A & B & C & D & E \\ \hline 75 & 72 & Cash receipts: & & & \\ \hline 76 & 73 & Collections from customers: & & & \\ \hline 77 & 74 & From April sales & 29,400 & & \\ \hline 78 & 75 & From May sales & 58,800 & 19,600 & \\ \hline 79 & 76 & From June sales & 31,360 & 94,080 & 31,360 \\ \hline 80 & 77 & From July sales & & 27,440 & 82,320 \\ \hline 81 & 78 & From August sales & & & 29,400 \\ \hline 82 & 79 & & & + & \\ \hline 83 & 80 & Total cash available & $127,560 & $183,880 & $285,800 \\ \hline 84 & 81 & Cash disbursements: & & & \\ \hline 85 & 82 & Merchandise & $74,800 & FORMULA8 & $0 \\ \hline 86 & 83 & Variable expenses & 0 & 41,160 & 44,100 \\ \hline 87 & 84 & Fixed expenses & 10,000 & 0 & 10,000 \\ \hline 88 & 85 & Interest paid & 0 & 0 & 0 \\ \hline 89 & 86 & & & & \\ \hline 90 & 87 & Total disbursements & $84,800 & $41,160 & $54,100 \\ \hline 91 & 88 & & & & \\ \hline 92 & 89 & Cash balance before financing & $42,760 & $142,720 & $231,700 \\ \hline 93 & 90 & Less: Desired ending balance & 8,000 & 8,000 & 8,000 \\ \hline 94 & 91 & & & & \\ \hline 95 & 92 & Excess (deficit) of cash over needs & $34,760 & $134,720 & $223,700 \\ \hline 96 & 93 & & & & \\ \hline 97 & 94 & Financing & & & \\ \hline 98 & 95 & \begin{tabular}{l} Borrowing \\ Repayment \end{tabular} & $0 & $0 & \$0 \\ \hline \begin{tabular}{c} 99 \\ 100 \end{tabular} & \begin{tabular}{l} 96 \\ 97 \end{tabular} & Repayment & 0 & 0 & 0 \\ \hline \begin{tabular}{l} 101 \\ 102 \end{tabular} & \begin{tabular}{l} 98 \\ 99 \end{tabular} & Total effects of financing & $0 & $0 & $0 \\ \hline \begin{tabular}{l} 102 \\ 103 \end{tabular} & \begin{tabular}{r} 99 \\ 100 \end{tabular} & Cash balance, ending & $42,760 & $142,720 & $231,700 \\ \hline \begin{tabular}{l} 103 \\ 104 \end{tabular} & 101 & & & & \\ \hline 105 & 102 & & & & \\ \hline 106 & 103 & Forecasted Income Statement & & & \\ \hline 107 & 104 & For Quarter Ended August 31,195 & & & \\ \hline \begin{tabular}{l} 108 \\ 19 \end{tabular} & \begin{tabular}{l} 105 \\ lnR \end{tabular} & Salne & & & Eno \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline 4 & A & B & C \\ \hline87 & A & B & c \\ \hline 9 & 6 & Data Section: & \\ \hline 10 & 7 & & \\ \hline 11 & 8 & Actual and Budgeted Unit Sales: & \\ \hline 12 & 9 & April & 1,500 \\ \hline 13 & 10 & May & 1,000 \\ \hline 14 & 11 & June & 1,600 \\ \hline 15 & 12 & July & 1,400 \\ \hline 16 & 13 & August & 1,500 \\ \hline 17 & 14 & September & 1,200 \\ \hline 18 & 15 & & \\ \hline 19 & 16 & Balance Sheet, May 31, 19X5 & \\ \hline 20 & 17 & Cash & $8,000 \\ \hline 21 & 18 & Accounts receivable & 107,800 \\ \hline 22 & 19 & Merchandise inventory & 52,800 \\ \hline 23 & 20 & Fixed assets (net) & 130,000 \\ \hline 24 & 21 & & \\ \hline 25 & 22 & Total assets & $298,600 \\ \hline 26 & 23 & & = \\ \hline 27 & 24 & Accounts payable (merchandise) & $74,800 \\ \hline \begin{tabular}{l} 28 \\ 29 \end{tabular} & 25 & Owner's equity & 223,800 \\ \hline 30 & \begin{tabular}{l} 26 \\ 27 \end{tabular} & Total liabilities \& equity & $298,600 \\ \hline 31 & 28 & & = \\ \hline 32 & 29 & & \\ \hline 33 & 30 & Average selling price & $98 \\ \hline 34 & 31 & Average purchase cost per unit & $55 \\ \hline 35 & 32 & Desired ending inventory & \\ \hline 36 & 33 & ( % of next month's unit sales) & 60% \\ \hline 37 & 34 & Collections from customers: & \\ \hline 38 & 35 & Collected in month of sale & 20% \\ \hline 39 & 36 & Collected in month after sale & 60% \\ \hline \begin{tabular}{l} 40 \\ 81 \end{tabular} & \begin{tabular}{l} 37 \\ 20 \end{tabular} & Collected two months after sale & 20% \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 4 & A & B & C & D & E \\ \hline 41 & 38 & Projected cash payments: & & & \\ \hline 42 & 39 & Variable expenses & 30% & of sales & \\ \hline 43 & 40 & Fixed expenses (per month) & $10,000 & & \\ \hline 44 & 41 & Depreciation per month & $1,000 & & \\ \hline 45 & 42 & & & & \\ \hline \begin{tabular}{l} 46 \\ 47 \end{tabular} & \begin{tabular}{l} 43 \\ 44 \end{tabular} & & & & \\ \hline \begin{tabular}{l} 47 \\ 48 \end{tabular} & \begin{tabular}{l} 44 \\ 45 \end{tabular} & \begin{tabular}{l} Answer Section: \\ Sales Budget \end{tabular} & & & \\ \hline \begin{tabular}{l} 48 \\ 49 \end{tabular} & \begin{tabular}{l} 45 \\ 46 \end{tabular} & Sales Budget & & . & \\ \hline 50 & 47 & & June & July & August \\ \hline 51 & 48 & & & & \\ \hline 52 & 49 & Units & FORMULA1 & 0 & 0 \\ \hline 53 & 50 & Dollars & FORMULA2 & 0 & 0 \\ \hline 54 & 51 & & & & \\ \hline 55 & 52 & Unit Purchases Budget & & & \\ \hline 56 & 53 & & & & \\ \hline 57 & 54 & & June & July & August \\ \hline 58 & 55 & & & & \\ \hline 59 & 56 & Desired ending inventory & FORMULA3 & 0 & 0 \\ \hline 60 & 57 & Current month's unit sales & FORMULA4 & 0 & 0 \\ \hline 61 & 58 & & + & & \\ \hline 62 & 59 & Total units needed & FORMULA5 & 0 & 0 \\ \hline 63 & 60 & Beginning inventory & FORMULA6 & 0 & 0 \\ \hline 64 & 61 & & FORMUU & & 0 \\ \hline \begin{tabular}{l} 65 \\ 66 \end{tabular} & \begin{tabular}{l} 62 \\ 63 \end{tabular} & 32 Purchases (units) & \begin{tabular}{l} FORMULA7 \\ ===== \end{tabular} & z=z=z===0 & ===== \\ \hline 67 & 64 & 4 Purchases (dollars) & FORMULA8 & $0 & $0 \\ \hline 68 & 65 & & & fezemeet & \\ \hline 69 & 66 & & & & \\ \hline 70 & \begin{tabular}{l} 67 \\ 68 \end{tabular} & Cash Budget & & & \\ \hline 71 & \begin{tabular}{l} 68 \\ 69 \end{tabular} & & & & \\ \hline \begin{tabular}{l} 72 \\ 73 \end{tabular} & \begin{tabular}{l} 69 \\ 70 \end{tabular} & & June & July & August \\ \hline \begin{tabular}{l} 74 \\ 75 \end{tabular} & \begin{tabular}{l} 71 \\ 79 \end{tabular} & 1 Cash balance, beginning & $8,000 & $42,760 & $142,720 \\ \hline & & MASTER & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 4 & A & B & C & D & E \\ \hline 75 & 72 & Cash receipts: & & & \\ \hline 76 & 73 & Collections from customers: & & & \\ \hline 77 & 74 & From April sales & 29,400 & & \\ \hline 78 & 75 & From May sales & 58,800 & 19,600 & \\ \hline 79 & 76 & From June sales & 31,360 & 94,080 & 31,360 \\ \hline 80 & 77 & From July sales & & 27,440 & 82,320 \\ \hline 81 & 78 & From August sales & & & 29,400 \\ \hline 82 & 79 & & & + & \\ \hline 83 & 80 & Total cash available & $127,560 & $183,880 & $285,800 \\ \hline 84 & 81 & Cash disbursements: & & & \\ \hline 85 & 82 & Merchandise & $74,800 & FORMULA8 & $0 \\ \hline 86 & 83 & Variable expenses & 0 & 41,160 & 44,100 \\ \hline 87 & 84 & Fixed expenses & 10,000 & 0 & 10,000 \\ \hline 88 & 85 & Interest paid & 0 & 0 & 0 \\ \hline 89 & 86 & & & & \\ \hline 90 & 87 & Total disbursements & $84,800 & $41,160 & $54,100 \\ \hline 91 & 88 & & & & \\ \hline 92 & 89 & Cash balance before financing & $42,760 & $142,720 & $231,700 \\ \hline 93 & 90 & Less: Desired ending balance & 8,000 & 8,000 & 8,000 \\ \hline 94 & 91 & & & & \\ \hline 95 & 92 & Excess (deficit) of cash over needs & $34,760 & $134,720 & $223,700 \\ \hline 96 & 93 & & & & \\ \hline 97 & 94 & Financing & & & \\ \hline 98 & 95 & \begin{tabular}{l} Borrowing \\ Repayment \end{tabular} & $0 & $0 & \$0 \\ \hline \begin{tabular}{c} 99 \\ 100 \end{tabular} & \begin{tabular}{l} 96 \\ 97 \end{tabular} & Repayment & 0 & 0 & 0 \\ \hline \begin{tabular}{l} 101 \\ 102 \end{tabular} & \begin{tabular}{l} 98 \\ 99 \end{tabular} & Total effects of financing & $0 & $0 & $0 \\ \hline \begin{tabular}{l} 102 \\ 103 \end{tabular} & \begin{tabular}{r} 99 \\ 100 \end{tabular} & Cash balance, ending & $42,760 & $142,720 & $231,700 \\ \hline \begin{tabular}{l} 103 \\ 104 \end{tabular} & 101 & & & & \\ \hline 105 & 102 & & & & \\ \hline 106 & 103 & Forecasted Income Statement & & & \\ \hline 107 & 104 & For Quarter Ended August 31,195 & & & \\ \hline \begin{tabular}{l} 108 \\ 19 \end{tabular} & \begin{tabular}{l} 105 \\ lnR \end{tabular} & Salne & & & Eno \\ \hline \end{tabular}