Sales Leadership: coach a team and build a sales system

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I'm learning "Sales Leadership: coach a team and build a sales system" on The Future Market. Lesson 1: "Honest targets from capacity".

What the lesson teaches:
- A target (or quota) is a planned result for a period, for example new customers or new revenue this quarter. It is a plan, not a promise of what a seller will earn.
- Build it bottom-up from your own numbers, in this order: target revenue, average deal size, win rate (from your conversion table in course 2.5.2), deals needed, opportunities needed, and how many opportunities one seller can really work.
- Then check top-down: is the target close to what the team really did in past periods? A large jump needs a reason (a new product, more people, a new market).
- Ramp time: a new seller needs weeks or months before reaching full speed. Count a new hire as part capacity at first.
- Use ranges for planning (low, expected, high), and write down your assumptions so they can be checked.
- Honest targets protect customers too. Pressure from an impossible target is a common reason people make misleading claims (Lesson 6).

The exercise I'm working on:
Build a bottom-up target for one team or a practice team. Write the table from the example with your numbers, three versions (low, expected, high) and your assumptions.

I'm stuck. Please:
1. Explain the main idea in plain, simple words with one everyday example.
2. Walk me through the exercise one small step at a time. Ask me what I've done so far before giving the next step.
3. Don't just give me the final answer. Help me do it myself, and check my work when I share it.

I'm a parent helping my child (about 8 years old) with a lesson called "Honest targets from capacity" from the course "Sales Leadership: coach a team and build a sales system".

Here's what the lesson says:
A coach does not tell a team "score ten goals" without looking at how many shots they can take. A sales target is a plan built from what people can really do, not a wish. If the target is a wish, people feel pushed to cut corners.

The activity:
Build a bottom-up target for one team or a practice team. Write the table from the example with your numbers, three versions (low, expected, high) and your assumptions.

Please explain this so an 8-year-old understands: short sentences, a fun everyday example, and no hard words.
Then give me 3 simple questions I can ask my child to check they understood, and a way to do the activity together, one tiny step at a time.