I need help with this journal entry (the red squares are the ones I got wrong). I posted the work I did previously and the original problem so that you can reference it. Thank you.

May 1		Purchased merchandise on account from Gray's Wholesale Supply $4,200, terms 2/10, n/30.
2		Sold merchandise on account $2,100, terms 1/10, n/30. The cost of the merchandise sold was $1,300.
5		Received credit from Gray's Wholesale Supply for merchandise returned $300.
9		Received collections in full, less discounts, from customers billed on sales of $2,100 on May 2.
10		Paid Gray's Wholesale Supply in full, less discount.
11		Purchased supplies for cash $400.
12		Purchased merchandise for cash $1,400.
15		Received refund for poor quality merchandise from supplier on cash purchase $150.
17		Purchased merchandise from Amland Distributors $1,300, FOB shipping point, terms 2/10, n/30.
19		Paid freight on May 17 purchase $130.
24		Sold merchandise for cash $3,200. The merchandise sold had a cost of $2,000.
25		Purchased merchandise from Horvath, Inc. $620, FOB destination, terms 2/10, n/30.
27		Paid Amland Distributors in full, less discount.
29		Made refunds to cash customers for defective merchandise $70. The returned merchandise had a fair value of $30.
31		Sold merchandise on account $1,000, terms n/30. The cost of the merchandise sold was $560.

Latona Hardwares chart of accounts includes the following: No. 101 Cash, No. 112 Accounts Receivable, No. 120 Inventory, No. 126 Supplies, No. 201 Accounts Payable, No. 311 Common Stock, No. 401 Sales Revenue, No. 412 Sales Returns and Allowances, No. 414 Sales Discounts, and No. 505 Cost of Goods Sold.

Problem 5-2A (Part Level Submission) Latona Hardware Store completed the following merchandising transactions in the month of May. At the beginning of May, the ledger of Latona showed Cash of $5,000 and Common Stock of $5,000. May 1 Purchased merchandise on account from Gray's Wholesale Supply $4,200, terms 2/10, n/30. 2 Sold merchandise on account $2,100, terms 1/10, n/30. The cost of the merchandise sold was $1,300. 9 Received collections in full, less discounts, from customers billed on sales of $2.100 on May 2. 10 Paid Gray's Wholesale Supply in full, less discount. 11 Purchased supplies for cash $400. 15 Beceived refund for for cash ndise from supplier on cash purchase $150. 17 Purchased merchandise from Amland Distributors $1,300, FOB shipping point, terms 2/10, n/30. 19 Paid freight on May 17 purchase $130. 24 Sold merchandise for cash $3,200. The merchandise sold had a cost of $2,000. n/30. 27 Paid Amland Distributors in full, less discount. 29 Made refunds to cash customers for defective merchandise $70. The returned merchandise had a fair value of $30. 31 Sold merchandise on account $1,000, terms n/30. The cost of the merchandise sold was $560. Latona Hardware's chart of accounts includes the following: No. 101 Cash, No. 112 Accounts Receivable, No. 120 Inventory, No. 126 Supplies, No. 201 Accounts Payable, No. 311 Common Stock, No. 401 Sales Revenue, No. 412 Sales Returns and Allowances, No. 414 Sales Discounts, and No. 505 Cost Goods Sold, Inventory May 12 1400 Cash 1400 May 15 Cash 150 Inventory 150 Inventory May 17 1300 Accounts Payable 1300 Inventory May 19 130 Cash 130 May 24 Cash 3200 Sales Revenue 3200 (To record cash sale) Cost of Goods Sold May 24 2000 Inventory 2000 (To record cost of merchandise sold) Inventory May 25 620 Accounts Payable 620 May 27 Accounts Payable 1300 Inventory 26 Cash 1274 Enter the beginning cash and common stock balances and post the transactions. (Post entries in the order of journal entr Cash No. 101 Explanation Date Ref. Debit Credit Balance May 1 Balance 5,000 5,000 J1 May 9 2,079 7,079 J1 May 10 3,822 3,257 J1 May 11 400 2857 J1 May 12 1400 1457 J1 May 15 150 1607 J1 May 19 130 1477 J1 May 24 3200 4677 May 27 1274 3403 May 29 70 333 Accounts Receivable No. 112 Explanation Date Ref. Debit Credit Balance May 2 J1 2100 2100 X J1 May 24 3200 5300 J1 May 31 1000 6300 Inventory No. 120 Date Explanation Ref. Debit Credit Balance 11 May 1 4200 4200 May 2 J1 1300 2900 May 5 1 300 2600 ]1 May 12 1400 4000 1 May 17 1300 5300 J1 May 15 150 5150 ]1 May 24 2000 3150 1 May 25 620 3770 J1 May 29 30 3800 J1 May 31 560 3240 1 J1 x X Balance Date Explanation Ref. Debit Credit J1 May 11 400 400 Accounts Payable No. 201 Explanation Date Ref. Debit Credit Balance J1 May 1 4200 4200 J1 May 5 300 300 3900 X J1 May 10 3822 78. J1 May 10 78 X J1 May 27 1274 646 J1 May 27 76 570 Common Stock No. 311 Credit Date Explanation Ref. Debit Balance May 1 Balance 5000 5000 Sales Revenue No. 401 Date Explanation Ref. Debit Credit Balance J1 May 2 2100 2100 J1 May 24 3200 5300 May 31 Sales Returns and Allowances J1 1000 6300 No. 412 Date Explanation Ref. Debit Credit Balance J1 May 29 70 70