I figured out required 1 : the general journlas already, but I need help with required 2 and required 3. I am not understanding how to get these numbers. Thank you!

At the beginning of October, Bowser Company's inventory consists of 55 units with a cost per unit of \$45. The following transactions occur during the month of October. October 4 Purchase 125 units of inventory on account froe Wbluigi Conpany for 35 e per unit, terns 2/10, n/3e. dctober 5 Pay cash for freight charges related to the october 4 purchase, 5770. October 9 Return is defective units fron the October 4 purchase and receipt of credit. October 12 pay waluigi Cospany in futh. 4 purchase includes $56 anit cost plus $7 per unit for freight less $1 per unit for the purchase discount, or 356 per unit.) october 19 Receive fut paynent, fros custoners related to the sale on October 15. october 20 purchase 95 units of inventory fros waluigi coepany for 565 per unit. october 225 eli 05 units of inventory to customers for cash, 17,600 . Required: 1. Assuming that Bowser Company uses a FFO perpetual imventory system to maintain its inventory records, record the transactions. 2. Suppose by the end of October that the remaining inventory is estimated to have a net realizable value per unit of $35. Record any necessary adjusting entry for lower of cost and net realizable value. 3. Prepare the top section of the multiple-step income statement through gross profit for the month of October after the adjusting entry for lower of cost and net realizable value. Suppose by the end of October that the remaining inventory is estimated to have a net realizable value per unit of $35. Record any necessary adjusting entry for lower of cost and net realizable value. (If no entry is required for a transaction/event, select "No.Joumal Entry Required" in the first account field.) \begin{tabular}{|c|c|c|c|c|c|} \hline & & & Cash & & 5,390 \\ \hline & 5 & October 15 & Accounts Receivable & 12,400 & \\ \hline & & & Sales Revenue & & 12,400 \\ \hline & & & & & \\ \hline \multirow[t]{2}{*}{/} & 6 & October 15 & Cost of Goods Sold & 8,075 & 7 \\ \hline & & & Inventory & & 8.075 \\ \hline \multirow[t]{2}{*}{ / } & 7 & October 19 & Cash & 12,400 & \\ \hline & & & Aocounts Receivable & & 12,400 \\ \hline \multirow[t]{3}{*}{/} & 8 & October 20 & Inventory & 6,175 & \\ \hline & & & Accounts Payable & & 6.175 \\ \hline & & & & & \\ \hline & 9 & October 22 & Cash & 7,600 & \\ \hline & & & Sales Revenue & & 7,600 \\ \hline & & & & & \\ \hline \multirow[t]{2}{*}{1} & 10 & October 22 & Cost of Goods Sold & 6,085 & \\ \hline & & & Inventory & & 6,085 \\ \hline \end{tabular} Complete this question by entering your answers in the tabs below. Prepare the top section of the multiple-step income statement through gross profit for the month of October after the adjusting entry for lower of cost and net realizable value. Assuming that Bowser Company uses a FIFO perpetual Inventory system to maintain its inventory records, record the entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)