Pulsetta Lid is currently preparing budgets for September to December. Its estimated sales figures in units are as follows: September October November December Sales (units) 7,961 8,625 10,164 15,604 Inventories at 31 August totalled 16,846 units, and inventories are to be kept at a constant level for all months except December, when opening inventories on 1 December are to be increased to 21,491 units. Inventories will revert to the normal level on 31 December. Prepare Pulsetta Ltd's inventories budget (in units) for September to December. (Fill in the relevant cells with its corresponding figures. Negative figures should be entered in brackets.) Pulsetta Ltd's inventories budget (in units) is as follows: September October November December Opening inventories (A) Sales forecast (B) A - B = (C) Inventories purchases* (E - C) Closing inventories (E) *same as 'sales forecast' for each month except November and December, when inventories increase and then revert to normal