Splish Wholesalers is preparing its merchandise purchases budget. Budgeted sales are $$380,000$ for April and $$470,000$ for May. Cost of goods sold is expected to be $61\%$ of sales. The company's desired ending inventory is $20\%$ of the following month's cost of goods sold. Calculate the required purchases for April.

SPLISH WHOLESALERS

Merchandise Purchases Budget

For the Month of April, $2022$