My answer is not correct, I don't know where is the mistake?

Transaction 5 Sales were $64,000. Cost of merchandise sold was 60% of sales. 25% of sales were for cash. [Note: Record the complete entry for the sales first and the complete entry for the expenses second] Account: Cash Dollar amount: 16000 Account: Accounts Payable Dollar amount: 38400 Account: Retained Earnings Dollar amount: 64000 Account: Inventory Dollar amount: -38400 Account: Retained Earnings A Dollar amount: -38400 Account: Leave Blank Dollar amount: Foil1=Leave%20Blank