I need help with the bottom portion. Thank you for your help

Problem 5-4A (Part Level Submission) Adam's Discorama showed Cash $1,800, Inventory $2,500, and Common Stock $4 300The followino transactions were completed durina Ap g of the current season on April 1, the ledger Apr. 5 Purchased golf discs, bags, and other inventory on account from Rayford Co. $1,200, FOB shipping point, terms 2/10, n/60. 7 Paid freighnt on dhe Ray Ce for merchandise returned $100 10 Sold merchandise on account for $900, terms n/30. The merchandise sold had a cost of $540. 12 Purchased disc golf shirts and other accessories on account from Galaxy Sportswear $670, terms 1/10, n/30. 14 Paid Rayford Co. in full, less discount ear for merchandise returned $70 20 Made sales on account for $610, terms n/30. The cost of the merchandise sold was $370. 21 Paid Galaxy Sportswear in full, less discount. 27 Granted an allowance to customers for clothing that was flawed $20. Received payments on account from customers $900 The chart of accounts for the store includes the following: No. 101 Cash, No. 112 Accounts Receiva ble, No. 120 Inventory, No. 201 Accounts Payable, No. 311 Common Stock, No. 401 Sales Revenue, No. 412 Sales Returns and Allowances, and No. 505 Cost of Goods Sold. Account Titles and Explanation Date Debit Credit Apr. 5 Inventory 1,200 Accounts Payable 1,200 Apr. 7 Inventory 50 Cash 50 Apr. 9 Accounts Payable 100 Inventory 100 Apr. 10 Accounts Receivable 900 Sales Revenue 900 (To record credit sale.) Apr. 10 Cost of Goods Sold 540 Inventory 540 (To record cost of merchandise sold.) Inventory Apr. 12 670 Accounts Payable 670 Apr. 14 Accounts Payable 1,100 1,078 Cash Inventory 22 Apr. 17 Accounts Payable 70 Inventory 70 Apr. 20 Accounts Receivable 610 Sales Revenue 610 (To record credit sale.) Apr. 20 Cost of Goods Sold 370 Inventory 370 (To record cost of merchandise sold.) Apr. 21 Accounts Payable 600 Cash 594 Inventory 6 Apr. 27 Sales Returns and Allowan 20 Accounts Receivable 20 Apr. 30 Cash 006 Accounts Receivable 900 Cash No. 101 Credit Date Explanation Ref. Debit Balance Balance J1 J1 J1 Accounts Receivable No. 112 Date Explanation Ref. Debit Credit Balance J1 11 J1 Inventory No. 120 Explanation Ref. Date Debit Credit Balance Balance J1 J1 J1 J1 J1 J1 J1 11 11 1 Explanation Ref. Date Debit Credit Balance V Balance J1 J1 J1 J1 J1 J1 J1 J1 J1 Accounts Payable No. 201 Explanation Ref. Credit Date Debit Balance J1 J1 J1 J1 Common Stock No. 311 Explanation Ref. Balance Date Debit Credit Balance Common Stock No. 311 Explanation Ref. Date Debit Credit Balance Balance Sales Revenue No. 401 Date Explanation Ref. Debit Credit Balance J1 J1 Sales Returns and Allowances No. 412 Date Explanation Ref. Debit Credit Balance J1 Cost of Goods Sold No. 505 Explanation Ref. Date Debit Credit Balance J1 1