Please help me solve for journal entry #5

A company allows its customers to return merchandise for any reason up to 90 days after delivery and receive a credit to their accounts. All of the company's sales are for credit (no cash is collected at the time of sale). The company begar the current year with a refund liability of $400,000. During the current year, company sold merchandise on account for $13,400,000. The company's merchandise costs are 65% of merchandise selling price. Also during the year, customers returned $661,000 in sales for credit, with $365,000 of those being returns of merchandise sold prior to the current year, and the rest being merchandise sold during the current year. Sales returns, estimated to be 5% of sales, are recorded as an adjusting entry at the end of the year. Required: 1. Prepare entries to (a) record actual returns in the current year of merchandise that was sold prior to the current year; (b) record actual returns in the current year of merchandise that was sold during the current year; and (c) adjust the refund liability to its appropriate balance at year end. 2. What is the amount of the year-end refund liability after the adjusting entry is recorded? Journal entry worksheet 45 Record the actual sales returns of merchandise sold prior to current year. Note: Enter debits before credits. Journal entry worksheet 6 Record the cost of merchandise returned for goods sold prior to current year. Note: Enter debits before credits. Journal entry worksheet 6 Record the actual sales returns of merchandise sold during the current year. Note: Enter debits before credits. Journal entry worksheet Record the cost of merchandise returned for goods sold during the current year. Note: Enter debits before credits. Journal entry worksheet 12 Record the year-end adjusting entry for estimated returns. Note: Enter debits before credits