how do we solve 3 and 8

Cash Inventory Common stock Retained earnings $7,600 1,600 7,100 2,100 During Year 2, the company experienced the following events 1. Purchased inventory that cost $5,100 on account from Ross Company under terms 2/10, n/30. The merchandise was delivered FOB shipping point. Freight costs of $460 were paid in cash. 2. Returned $300 of the inventory it had purchased because the inventory was damaged in transit. The seller agreed to pay the return freight cost. 3. Paid the amount due on its account payable to Ross Company within the cash discount period 4. Sold inventory that had cost $5,600 for $8,600 on account, under terms 2/10, n/45 5. Received merchandise returned from a customer. The merchandise originally cost $460 and was sold to the customer for $760 cash. The customer was paid $760 cash for the returned merchandise 6. Delivered goods FOB destination in Event 4. Freight costs of $560 were paid in cash 7. Collected the amount due on the account receivable within the discount period 8. Took a physical count indicating that $1,300 of inventory was on hand at the end of the accounting period KPre