Please help me with part b.

Thank you very much!

At the beginning of the current golf season, on April 1, 2021, the general ledger of the In the Sarasota Golf Shop Limited showed Cash $4,640; Inventory $21,840; Common Shares $13,440; and Retained Earnings $13,040. The In the Sarasota Golf Shop uses a perpetual inventory system and experiences a return rate of 2% on sales. The following transactions occurred in April: Apr. 3 5 7 9 Purchased golf bags, clubs, and balls on account from Balata Corp. for $3,584, terms 1/10, n/30, FOB shipping point. Freight of $325 was paid by the appropriate party on the April 3 purchase from Balata. Sold merchandise on account to members for $11,000, terms n/30. The cost of the merchandise sold was $6,300. Received a $352 credit from Balata for returned merchandise. Paid Balata in full. Received payments on account from members, $4,648. Purchased golf shoes, sweaters, and other accessories on account from Arrow Sportswear Limited for $1,480, terms 2/10, n/30. Received a $112 credit from Arrow Sportswear for returned merchandise. 11 14 16 17 20 Sold merchandise on account to members for $12, 100, terms n/30. The cost of the merchandise sold was $6,600. Paid Arrow Sportswear in full. Received payments on account from members, $4,908. 24 25 (a) Your Answer Correct Answer (Used) Record the April transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to 0 decimal places, e.g. 5,125.) Date Account Titles and Explanation Debit Credit pr. 3 Inventory 3,584 Accounts Payable 3,584 pr. 5 Inventory 325 Cash 325 pr. 7 Accounts Receivable 11.000 Sales 10,780 Refund Liability 220 (Sale of merchandise) pr. 7 Cost of Goods Sold 6.174 Estimated Inventory Returns 126 Inventory 6,300 (Cost of goods sold recorded) pr. 9