Please assist with answers marked incorrect.

October 4 Purchase 110 units of inventory on account from Waluigi Co. for $50 per unit, terms 2/10, n/30. October 5 Pay cash for freight charges related to the October 4 purchase, $630. October 9 Return 20 defective units from the October 4 purchase and receive credit. October 12 Pay Waluigi Co. in full. October 15 Sell 140 units of inventory to customers on account, $11,200. (Hint: The cost of units sold from the October 4 purchase includes $50 unit cost plus $7 per unit for freight less $1 per unit for the purchase discount, or $56 per unit.] October 19 Receive full payment from customers related to the sale on October 15. October 20 Purchase 80 units of inventory from Waluigi Co. for $50 per unit, terms 3/10, n/30. October 22 Sell 80 units of inventory to customers for cash, $6,400. Problem 6-6A Part 3 3. Prepare the top section of the multiple-step income statement through gross profit for the month of October after the adjustment for lower of cost and net realizable value. Answer is complete but not entirely correct. BOWSER CO. Multiple-step Income Statement (partial) For the month of October Net Sales $ 17,600 Cost of Goods Sold -9,660 Gross Profit os 7,940 October 4 Purchase 110 units of inventory on account from Waluigi Co. for $50 per unit, terms 2/10, n/30. October 5 Pay cash for freight charges related to the October 4 purchase, $630. October 9 Return 20 defective units from the October 4 purchase and receive credit. October 12 Pay Waluigi Co. in full. October 15 Sell 140 units of inventory to customers on account, $11,200. (Hint: The cost of units sold from the October 4 purchase includes $50 unit cost plus $7 per unit for freight less $1 per unit for the purchase discount, or $56 per unit.] October 19 Receive full payment from customers related to the sale on October 15. October 20 Purchase 80 units of inventory from Waluigi Co. for $50 per unit, terms 3/10, n/30. October 22 Sell 80 units of inventory to customers for cash, $6,400. Problem 6-6A Part 3 3. Prepare the top section of the multiple-step income statement through gross profit for the month of October after the adjustment for lower of cost and net realizable value. Answer is complete but not entirely correct. BOWSER CO. Multiple-step Income Statement (partial) For the month of October Net Sales $ 17,600 Cost of Goods Sold -9,660 Gross Profit os 7,940