How do I figure out the last part?

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Effects of Transactions on the Inventory Account-Perpetual System Rand Wholesale Company purchases merchandise from a variety of manufacturers and sells the merchandise to a variety of retailers. All sales are subject to a cash discount (2/10, n/30). Rand has a perpetual inventory system The February 1 balance in Rand's Inventory account was a $50,000 debit. The following transactions occurred during February: Feb 2 Purchased $8,600 of merchandise from Sweet Manufacturing: terms are 1/10, n/30 Paid $270 freight on the February 2 purchase. 11 Paid Sweet for the February 2 purchase. 13 Purchased $6,000 of merchandise from Tayler Manufacturing: terms are 2/10, n/45 16 Received a $300 allowance on the February 13 purchase since some of the merchandise was the wrong size. All of the merchandise is salable at regular prices 17 Purchased $5,200 of merchandise from Zorn Industries; terms are 2/10, n/30. 20 Sold merchandise with a list price of $3,000 ($1,200 cost) to Valley Mart. 22 Valley Mart returned 20 percent of the merchandise from the February 20 sale. 23 Paid Tayler Manufacturing for the February 13 purchase 28 Paid Zorn Industries for the February 17 purchase