Help with the red entries

Bridgeport Shoe Sales has a January 31 fiscal year-end. At the start of the year, Bridgeport had 215 pairs of shoes in its Inventory at a cost of $30 per pair. Assume that the oldest inventory is sold first. Bridgeport uses a perpetual inventory system and estimates returns of 5% on all sales. During the month of February 2022, the following transactions took place: Feb. 4 11 13 Purchased 860 pairs for $20 each from Sarasota Corp. on account, terms /30. Returned 86 pairs to Sarasota for $1,720 credit because the shoes were the wrong size. Sold 210 pairs for $90 each to Shoes for kids, terms n/30 Granted credit of $990 to Shoes for Kids for the return of 11 pairs that were the wrong colour. The shoes were restored to inventory Paid Sarasota the amount owing. 18 26 28 Received payment in full from the Shoes for Kids, Date Account Titles and Explanation Debit Credit Feb 4 Inventory 17200 Accounts Payable 17200 Feb, 11 Atcounts Payable 1720 Inventory 1720 Feb. 13 + Accounts Receivable 18900 Sales 210 Refund Liability 210 (Sale of Shoes) Feb. 13 Costor Goods Sold 18900 Estimated Inventory Returns 210 Inventory 210 (Cost of goods sold recorded) Feb. 18 Inventory 990 Cost of Goods Sold 990 (Return of shoes) Feb. 18 Accounts Payable 990 Purchase Returns and Allowances 990 (Return of shoes, assuming goods are resaleable and returned to inventory) Feb. 26 Accounts Payable 15480 Cash 15480 Feb, 28. Cash 17910 Accounts Receivable 17910