If the inventory is different on the balance sheet versus the inventory on 1125-A, then the purchases line should be purchases + change in inventory (books balance sheet - beginning versus ending) + or - the 263A adjustment,  then 263A adjustment should be recorded on 263A line on 1125-A and M-1 screen.  Since your 263A went up by $30k, the purchases line should be reduced by the $30k.  I hope this makes sense.