I just need help with the ones I got wrong in part 2.

Comprehensive Problem 2 Part 1 and Part 2: Palisade Creek Co. is a merchandising business. The account balances for Palisade Creek Co. as of May 1, 2016 (unless otherwise indicated), are as follows: 110 Cash $83,600 233,900 112 Accounts Receivable 115 Merchandise Inventory 116 Estimated Returns Inventory 624,400 28,000 16,800 117 Prepaid Insurance 118 123 Store Supplies Store Equipment Accumulated Depreciation-Store Equipment Accounts Payable Salaries Payable 11,400 569,500 56,700 124 210 96,600 211 212 Customers Refunds Payable 50,000 310 Lynn Tolley, Capital, June 1, 2015 Lynn Tolley, Drawing 685,300 135,000 311 312 Income Summary 410 Sales 5,069,000 510 Cost of Merchandise Sold 2,823,000 520 Sales Salaries Expense 664,800 520 Sales Salaries Expense 664,800 281,000 521 Advertising Expense Depreciation Expense 522 523 Store Supplies Expense 529 Miscellaneous Selling Expense 12,600 530 Office Salaries Expense 382,100 531 Rent Expense 83,700 532 Insurance Expense 539 Miscellaneous Administrative Expense 7,800 Part 1: Using the attached spreadsheet, enter the balances of each of the accounts in the appropriate balance column of a four-column account. Write Balance in the item section, and place a check mark (v) in the Posting Reference column. Journalize the transactions for May, the last month of the fiscal year, below. Part 2: Post the journal to the general ledger you created in Part 1, extending the month-end balances to the appropriate balance columns after all posting is completed. In this problem, you are not required to update or post to the accounts receivable and accounts payable subsidiary ledgers. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0". May 1: Paid rent for May, $5,000. Description Post. Ref. Rent Expense Debit Credit 5,000 Cash 5,000 May 3: Purchased merchandise on account from Martin Co., terms 2/10, n/30, FOB shipping point, $36,000. Description Post. Ref. Debit Credit Merchandise Inventory 36,000 x Accounts Payable-Martin Co. 36,000 X May 4: Paid freight on purchase of May 3, $600. Description Post. Ref. Debit Credit Merchandise Inventory 600 Cash 600 May 6: Sold merchandise on account to Korman Co., terms 2/10, n/30, FOB shipping point, $68,500. The cost of the merchandise sold was $41,000. Post. Description Debit Credit Ref. Accounts Receivable-Korman Co. 68,500 x Sales 68,500 X Cost of Merchandise Sold 41,000 Merchandise Inventory 41,000 May 7: Received $22,300 cash from Halstad Co. on account. Post. Description Debit Credit Ref. Cash 22,300 Accounts Receivable-Halstad Co. X 22,300 May 10: Sold merchandise for cash, $54,000. The cost of the merchandise sold was $32,000. Description Post. Ref. Debit Credit Cash 54,000 Sales 54,000 Cost of Merchandise Sold 32,000 Merchandise Inventory 32,000 May 13: Paid for merchandise purchased on May 3. Description Post. Ref. Debit Credit Accounts Payable-Martin Co. 36,000 x Cash 35,280 May 15: Paid advertising expense for last half of May, $11,000. Description Post. Ref. Debit Advertising Expense 11,000 Credit Cash 11,000 May 16: Received cash from sale of May 6. Description Post. Ref. Debit Credit Cash 67,130 Accounts Receivable-Korman Co. 68,500 x May 19: Purchased merchandise for cash, $18,700. Description Post. Ref. Debit Merchandise Inventory 18,700 Credit Cash 18,700 May 20: Paid Korman Co. a cash refund of $13,230 for returned merchandise from sale of May 6. The invoice amount of the returned merchandise was $13,500 and the cost of the returned merchandise was $8,000. Post. Description Debit Credit Ref. Customers Refunds Payable 13,230 x Cash 13,230 x Merchandise Inventory 8,000 Cost of Merchandise Sold X 8,000 May 20: Sold merchandise on account to Crescent Co., terms 1/10, n/30, FOB shipping point, $110,000. The cost of the merchandise sold was $70,000. Post. Description Debit Credit Ref. Accounts Receivable-Crescent Co. 110,000 X Sales 110,000 x Cost of Merchandise Sold 70,000 Merchandise Inventory 70,000 May 21: For the convenience of Crescent Co., paid freight on sale of May 20, $2,300. Description Post. Ref. Debit Credit Accounts Receivable-Crescent Co. 2,300 Cash 2,300 May 21: Received $42,900 cash from Gee Co. on account. Description Post. Ref. Debit Credit Cash 42,900 Accounts Receivable-Gee Co. 42,900 May 21: Purchased merchandise on acco from Osterman Co., terms 1/10, n/30, FOB destination, $88,000. Post. Description Debit Credit Ref. Merchandise Inventory 88,000 x Accounts Payable-Osterman Co. 88,000 X May 24: Returned of damaged merchandise purchased on May 21, receiving a credit memo from the seller for $5,000. Post. Description Debit Credit Ref. Accounts Payable-Osterman Co. 5,000 x Merchandise Inventory X 5,000 x May 26: Refunded cash on sales made for cash, $7,500. The cost of the merchandise returned was $4,800. Description Post. Ref. Debit Credit Customers Refunds Payable 7,500 Cash 7,500 Merchandise Inventory 4,800 Estimated Returns Inventory X 4,800 May 28: Paid sales salaries of $56,000 and office salaries of $29,000. Post. Ref. Debit Credit Description Sales Salaries Expense 56,000 Office Salaries Expense 29,000 Cash 85,000 May 29: Purchased store supplies for cash, $2,400. Description Post. Ref. Debit Credit Store Supplies 2,400 Cash 2,400 May 30: Sold merchandise on account to Turner Co., terms 2/10, n/30, FOB shipping point, $78,750. The cost of the merchandise sold was $47,000. Description Post. Ref. Debit Credit Accounts Receivable-Turner Co. 78,750 x Sales 78,750 X Cost of Merchandise Sold 47,000 Merchandise Inventory 47,000 May 30: Received cash from sale of May 20 plus freight paid on May 21. Description Post. Ref. Debit Credit Cash 111,200 Accounts Receivable-Crescent Co. 11 May 31: Paid for purchase of May 21, less return of May 24. Description Post. Ref. Debit Credit Accounts Payable-Osterman Co. V 83,000 X Cash 82,170 X