Great answer Oliver T.. In addition Kejal S., quarterly targets should NOT be set by what happened in the previous quarter.
If your team did $10M in Q1, would Q2's target be $0? Of course not.
You should set targets based on seasonality, product cycles or planned launches, historical lead volume/sales cycles/conversion rates, and sales rep capacity.
Simply adding the deficit to Q2 will set unreasonable expectations on the team (especially after coming off a bad Q1).