Please correct the calculations marked wrong and explain. Thank you

Inventory 382,800 181,800 a. Assume that Protrade sells Seacraft inventory at a markup equal to 60 percent of cost. Intra-entity transfers were $114,000 in 2017 and $134,000 in 2018. Of this inventory. Seacraft retained and then sold $52000 of the 2017 transfers in 2018 and held $66.000 of were $74,000 In 2017 and $104.000 in 2018. Of this inventory. $45,000 of the 2017 transfers were retained and then sold by Protrade in 2018, whereas $59,000 of the 2018 transfers were held untit 2019