i figured out everything but the last one. can someone tell me how you got the last one?

Required information The following information applies to the questions displayed below) Allied Merchandisers was organized on May 1. Macy Co. is a major customer (buyer) of Allied (seller) products. May 3 Allied made its first and only purdhase of inventory for the period on May 3 for 2,000 units at a price of $10 cash per unit (for a total cost of $20,000). 5 Allied sold 1,500 of the units in inventory for $14 per unit (invoice total: $21,000) to Macy Co. under credit terms 2/10, n/60. The goods cost Allied $15,000. 7 Macy returns 125 units because they did not fit the customer's needs (invoice amount: $1,750). Allied restores the units, which cost $1,250, to its inventory. 8 Macy discovers that 200 units are scuffed but are still of use and, therefore, keeps the units. Allied gives a price reduction (allowance) and credits Macy's accounts receivable for $300 to compensate for the damage. 15 Allied rece payment from Macy for the amount owed on the May 5 purchase; payment is net of returns, allowances, and any cash discount. ur 1 May 03 20,000 Merchandise inventory Cash 20,000 2 May 05 21,000 Accounts receivable Sales 21,000 3 May 05 15,000 Cost of goods sold Merchandise inventory 15,000 4 May 07 1,750 Sales returns and allowances Accounts receivable 1.750 5 May 07 1.250 Merchandise inventory Cost of goods sold 1,250 6 300 May 08 Sales returns and allowances Accounts receivable 300 7 May 15 Cash Sales discounts Accounts receivable