Nope
line 35 and 41 are ok
line 36 is purchases for the year which you said was $1400
your cost of goods sold should be $1140 + the cost of shipping package since you are not inventorying them
$40 for the 2022 purchases sold in 2023 and $1100 for the 2023 purchases sold in 2023
I purchased shipping packages/cardboard to mail the calendars
line 38 or 39
