I'm trying to make this journal work out but only get errors this is what the question asks.

The following selected transactions were completed during August between Summit Company and Beartooth Co.:

Aug. 1 Summit Company sold merchandise on account to Beartooth Co., $48,000, terms FOB destination, 2/15, n/eom. The cost of the goods sold was $28,800.

2 Summit Company paid freight of $1,150 for delivery of merchandise sold to Beartooth Co. on August 1.

5 Summit Company sold merchandise on account to Beartooth Co., $66,000, terms FOB shipping point, n/eom. The cost of the goods sold was $40,000.

9 Beartooth Co. paid freight of $2,300 on August 5 purchase from Summit Company.

15 Summit Company sold merchandise on account to Beartooth Co., $58,700, terms FOB shipping point, 1/10, n/30. Summit Company paid freight of $1,675, which was added to the invoice. The cost of the goods sold was $35,000.

16 Beartooth Co. paid Summit Company for purchase of August 1.

25 Beartooth Co. paid Summit Company on account for purchase of August 15.

31 Beartooth Co. paid Summit Company on account for purchase of August 5.

These are the errors does anyone know where I'm going wrong?

do not follow the text instructions

just the image instructions

Instructions The following selected transactions were completed during August between Summit Company and Beartooth Co.: Aug. 1 Summit Company sold merchandise on account to Beartooth Co., $48,000, terms FOB destination, 2/15, n/eom. The cost of the merchandise sold was $28,800. Summit Company paid freight of $1,150 for delivery of merchandise sold to Beartooth Co. on August 1. Summit Company sold merchandise on account to Beartooth Co., $66,000, terms FOB shipping point, n/45. The cost of the merchandise sold was $40,000. 9 Beartooth Co. paid freight of $2,300 on August 5 purchase from Summit 15 16 20 Company Summit Company sold merchandise on account to Beartooth Co.. $58,700, terms FOB shipping point, 1/10,n/30. Summit Company paid freight of $1,675, which was added to the invoice. The cost of the merchandise sold was $35,000 Beartooth Co. paid Summit Company for purchase of August 1. Summit Company paid Beartooth Co. a refund of $1,800 for defective merchandise in the August 1 purchase. Beartooth Co. agreed to keep the merchandise Beartooth Co. paid Summit Company on account for purchase of August 15. Summit Company granted a customer allowance (credit memo) to Beartooth Co. for $6,000 (invoiced amount) for merchandise that was returned from the August 1 purchase. The cost of the merchandise returned was $3,200. 25 Required: Journalize the August transactions for (1) Summit Company and (2) Beartooth Co. Refer to the Chart of Accounts of the appropriate company for exact wording of account titles. Journalize the August transactions for Summit Company. Refer to the Chart of Accounts of propriate company for exact wording of account titles. ow does grading work? JOURNAL DATE DESCRIPTION POST REF DENT CREDIT ASSETS Aug. 10 Accounts Receivable-Beartooth Co. 47040.00 47040.00 Aug. 28.800.000 Sales Cost of Merchandise Sold Merchandise Inventory Delivery Expense Cash 28.800.00 Aug. 2 1.150.00 1.150.000 Augs Accounts Receivable-Beartooth Co. 66,000.00 Sales 66,000.00 40,000.00 40.000.000 Aug. Cost of Merchandise Sold Merchandise Inventory Aug 15 Accounts Receivable-Beartooth Co. Cash Aug 15 Accounts Receivable-Beartooth Co. Sales Aug. 15 Cost of Merchandise Sold Merchandise Inventory Aug. 16 Cash Accounts Receivable-Beartooth Co. Aug. 25 Cash 35,000.00 35,000.00 1 66,000.00 Merchandise Inventory 66,000.00 ! Accounts Receivable-Beartooth Co. Aug.25 Aug 31 Cash Cash Accounts Receivable-Beartooth Co. 3.200.00 Aug 31 Cost of Merchandise Sold Merchandise Inventory 3,200.00 2) Journalize the August transactions for Beartooth Co. Refer to the Chart of Accounts of the appropriate company for exact wording of account titles. How does grading work? JOURNAL DATE POST. REF. CREDIT ACCOUNTING. E ASSETS LIABILITIE DEBIT 47,040.00 DESCRIPTION Aug. 1 Merchandise Inventory Accounts Payable-Summit Company Aug. 5 Merchandise Inventory Accounts Payable-Summit Company 47,040.00 66,000.00 66,000.00 Aug. 9 Merchandise Inventory 2,300.00 Accounts Payable-Summit Company Aug. g Cash Accounts Payable-Summit Company Aug. 15 Merchandise Inventory Accounts Payable-Summit Company Aug. 16 Accounts Payable-Summit Company Cash Aug. 25 Accounts Payable-Summit Company Cash Aug. 25 Accounts Payable-Summit Company 47,040.00 Cash 47,040.00 Chart of Accounts-Beartooth Co. CHART OF ACCOUNTS Beartooth Co. General Ledger ASSETS REVENUE 110 Cash 410 Sales 120 Accounts Receivable 610 Interest Revenue 125 Notes Receivable EXPENSES 130 Merchandise Inventory 131 Estimated Returns Inventory 140 Office Supplies 141 Store Supplies 142 Prepaid Insurance 180 Land 192 Store Equipment 193 Accumulated Depreciation Store Equipment 510 Cost of Merchandise Sold 521 Delivery Expense 522 Advertising Expense 524 Depreciation Expense-Store Equipment 525 Depreciation Expense-Office Equipment 526 Salaries Expense 531 Rent Expense 533 Insurance Expense 534 Store Supplies Expense 535 Office Supplies Expense 536 Credit Card Expense 539 Miscellaneous Expense 710 Interest Expense 194 Office Equipment 195 Accumulated Depreciation Office Equipment LIABILITIES 211 Accounts Payable-Summit Company 216 Salaries Payable 218 Sales Tax Payable 219 Customers Refunds Payable 221 Notes Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary CHART OF ACCOUNTS Summit Company General Ledger ASSETS REVENUE 410 Sales 110 Cash 121 Accounts Receivable-Beartooth Co. 610 Interest Revenue 125 Notes Receivable 130 Merchandise Inventory 131 Estimated Returns Inventory 140 Office Supplies 141 Store Supplies EXPENSES 510 Cost of Merchandise Sold 521 Delivery Expense 522 Advertising Expense 524 Depreciation Expense-Store Equipment 525 Depreciation Expense-Office Equipment 526 Salaries Expense 531 Rent Expense 142 Prepaid Insurance 180 Land 192 Store Equipment 193 Accumulated Depreciation-Store Equipment 194 Office Equipment 195 Accumulated Depreciation Office Equipment 533 Insurance Expense 534 Store Supplies Expense 535 Office Supplies Expense LIABILITIES 536 Credit Card Expense 539 Miscellaneous Expense 210 Accounts Payable 216 Salaries Payable 710 Interest Expense 218 Sales Tax Payable 219 Customers Refunds Payable 221 Notes Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 312 Income Summary