Please any help with part B) ?

PART B

Sandhill Hardware Store completed the following merchandising transactions in the month of May. At the beginning of May, the ledger of Sandhill showed Cash of $5,500 and Owner's Capital of $5,500. May 1 Purchased merchandise on account from Braun's Wholesale Supply for $4,300, terms 2/10,n/30. 2 Sold merchandise on account $1,600, terms 1/10,n/30. The cost of the merchandise sold was $1,300. 5 Received credit from Braun's Wholesale Supply for merchandise returned $200. 9 Received collections in full, less discounts, from customers billed on May 2. 10 Paid Braun's Wholesale Supply in full, less discount. 11 Purchased supplies for cash $350. 12 Purchased merchandise for cash $1,200. 15 Received $200 refund for return of poor-quality merchandise from supplier on cash purchase. 17 Purchased merchandise on account from Valley Distributors for $1,100, terms 2/10,n/30,FOB shipping point. 19 Paid freight on May 17 purchase $170. 24 Sold merchandise for cash $3,200. The merchandise sold had a cost of $1,800. 25 Purchased merchandise on account from Lumley, Inc. for $550, terms 2/10,n/30. 27 Paid Valley Distributors in full, less discount. 29 Made refunds to cash customers for returned merchandise $70. The returned merchandisecost $40. 31 Sold merchandise on account for $1,000 terms n/30. The cost of the merchandise sold was $600. Sandhill 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. 301 Owner's Capital, No. 401 Sales Revenue, No. 412 Sales Returns and Allowances, No. 414 Sales Discounts, and No. 505 Cost of Goods Sold. (To record credit sale) 1,300 Inventory (To record cost of merchandise sold) Accounts Payable 200 Inventory 1,584 Sales Discounts 16 Accounts Receivable Accounts Payable Cash 4,018 Inventory 82 200 Inventory 200 lay 17 Inventory Accounts Payable 1,100 lay 19 Inventory 170 Cash 170 Cash 3,200 Sales Revenue (To record cash sale) Inventory (To record cost of merchandise sold) lay 25 Inventory 550 Accounts Payable Accounts Payable Accounts Payable 1,100 Cash Inventory 22 1ay 31 Accounts Receivable Sales Revenue (To record credit sale) 1ay 31 Cost of Goods Sold Inventory (To record cost of merchandise sold) Enter the beginning cash and capital balances and post the transactions. (Post entries in the order of journal entries presented in the J1 J1 J1 J1 J1 J1 J1 J1 J1 J1 Supplies No. 126 J1 J1 J1 J1 J1 Owner's Capital No. 301 \begin{tabular}{|ccccc|} \hline Date & Explanation & Ref. & Debit & Credit \\ \hline & Balance & & & \\ \hline \end{tabular} Sales Revenue No. 401 Sales Returns and Allowances No. 412 \begin{tabular}{|cccccc} Date & Explanation & Ref. & Debit & Credit & Balance \\ \hlinev & J1 & & \\ \hline \end{tabular} Sales Discounts No. 414