need help with the May 9 journal entry credits

i have tried:

DR 4600

CR 4508

CR 92

12.3150 Current Attempt in Progress 1 3 4 8 9 Piper Specialty Store Ltd. completed the following merchandising transactions in the month of May 2021. At the beginning of May, Piper's ledger showed Cash $5,800; Accounts Receivable $1,300; Inventory $2,900; Common Shares $6,600; and Retained Earnings $3,400. Piper Specialty has experienced a return rate of 2% of sales and uses a perpetual inventory system. Purchased merchandise on account from Depot Wholesale Supply Ltd. for $4,740, terms 1/10, 1/30,FOB May shipping point Freight charges of $119 were paid by the appropriate party on the merchandise purchased on May 1. Sold merchandise on account to Yip Company for $2,900, terms 1/30, FOB destination. The cost of the merchandise was $1,800. 7 Freight charges of $74 were paid by the appropriate party on the May 4 sale. Received a $140 credit from Depot Wholesale Supply when merchandise was returned. Paid Depot Wholesale Supply in full. Purchased supplies for $330 cash. 14 Received payment in full from Yip Company for merchandise sold on account on May 4. 15 Collected $820 of the accounts receivable outstanding at the beginning of the month. All accounts were originally sold on terms of n/30. 18 Purchased merchandise from Harlow Distributors Inc. for $1,700, terms n/30, FOB destination. 21 Freight of $41 was paid by the appropriate party on the May 18 purchase of merchandise. 22 Sold merchandise to various customers for $5,400 cash. The cost of the merchandise was $3,200. Paid a $82 cash refund to customers for returned merchandise. The cost of the returned merchandise was $49. It was restored to inventory. A physical inventory count was taken and determined that there was $4,180 of inventory on hand. Prepare any adjustment required. 11 29 31 May 4 Accounts Receivable 2900 Sales 2842 Refund Liability 58 (Sale of goods on account) Cost of Goods Sold May 4 1764 Estimated Inventory Returns 36 Inventory 1800 (Cost of goods sold recorded) Freight Out May 7 74 Cash 74 May 8 Accounts Payable 140 140 Inventory May 9 Accounts Payable 4600 4554 Inventory 46 Cash 330 May 11 Supplies 330 Cash