Business & farm

It says businesses with less than $1M in sales don't need to report inventory. For some reason when I input the new cost (end of 2017 inventory) what I owe goes up. So by purchasing inventory and adding it onto the end of 2017 box, it seems I owe more than actually it being a deduction?

So since it says less than 1M sales don't need to report inventory, should I skip this section entirely, and just add the entire inventory cost including drop shipped items in the "Cost of Purchases" box instead?