please help me figure out how to fill out this chart. I attached two pictures to show the entire chart

Current Attempt in Progress The following transactions are for Sheridan Company. 1. On December 3, Sheridan Company sold $460,000 of merchandise to Sunland Co. on account. The cost of the merchandise sold was $303,600. 2. On December 8 , Sunland Co. returned $23,000 of merchandise purchased on December 3 . The cost of the goods was $14,720. 3. On December 13, Sheridan Company received the balance due from Sunland Co. Prepare a tabular summary to record these transactions for Sheridan Company using a perpetual inventory system. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Current Attempt in Progress The following transactions are for Sheridan Company. 1. On December 3, Sheridan Company sold $460,000 of merchandise to Sunland Co. on account. The cost of the merchandise sold was $303,600. 2. On December 8, Sunland Co. returned $23,000 of merchandise purchased on December 3. The cost of the goods was $14,720. 3. On December 13, Sheridan Company received the balance due from Sunland Co. Prepare a tabular summary to record these transactions for Sheridan Company using a perpetual inventory system. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)