BPP Revision Kit (AFM) Q.13 Fernhurst

Hi. For Part (a), under the Workings No.1 (sales revenue), the 132,500 x 100 x 1.052 x 1.2 x 1.3 is not equal to 22,789,000 (as stated in the working), but it's equal to 21,744,840? The same goes to 132,500 x 100 x 1.053 x 1.2 x 1.3 which is not equal to 23,928,000, but it's equal to 21,765,510? Also, how do I get the 1.052 and 1.053, since the question only mentions that the inflation is 5% in years 2 to 4? Shouldn't it be 1.050 (same as the 2nd year)? Thank you.