please help me with the last part thanks

Craig Ferguson Company had the following account balances at year-end: cost of goods sold $70,000; inventory $17,300: operating expenses $33,000; sales revenue $121,000; sales discounts $1.400; and sales returns and allowances $1,950. A physical count of Inventory determines that merchandise inventory on hand is $16,250. (a) Your answer has been saved. See score details after the due date. Prepare the adjusting entry necessary as a result of the physical count. (If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not Indent manually. Record journal entries in the order presented in the problem.) Account Titles and Explanation Debit Credit Sales Revenue 117650 Income Summary 117650 Teythnoland Media Prepare closing entries. (If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically Indented when amount is entered. Do not Indent manually. Record Journal entries in the order presented in the problem.) No Account Titles and Explanation Debit Credit 1. Sales Revenue 121000 121000 Income Summary (To close accounts with a credit balances.) 2. Income Summary 207200 Sales Discounts 1400 Sales Returns and Allowances 1950 Cost of Goods Sold 70850 33000 Operating Expenses (To close accounts with debit balances.) 3. Income Summary 13800 Retained Earnings 13800 DR (c) Your answer has been saved. See score details after the due date. Assume that the physical count of inventory indicated that inventory on hand is $17,800 (the account still shows a balance of $17,300 due to errors made during the year. Prepare the adjusting entry necessary as a result of the physical count. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem.) Account Titles and Explanation Debit Credit Inventory 500 Retained Earnings 500 e Textbook and Media Attempts: 1 of 1 used (d) What is Ferguson Company's net income for the year ignoring your answer in part (c)? Net income e Textbook and Media Save for later Attempts:0 of 1 used Submit