Please help with 2 incorrect ones.

Wildhorse Corp. uses a perpetual inventory system. The company had the following inventory transactions in April: April 3 6 7 Purchased merchandise from Marigold Ltd. for $36,400, terms n/30, FOB shipping point. The appropriate company paid freight costs of $910 on the merchandise purchased on April 3. Purchased supplies on account for $6,500. Returned merchandise to Marigold and received a credit of $4,550. The merchandise was returned to inventory for future resale. Paid the amount due to Marigold in full. 8 30 1. 2. The cost of the merchandise sold on April 3 was $24,700. Marigold expected a return rate of 15%. The cost of the merchandise returned on April 8 was $2,990. Marigold uses a perpetual inventory system. 3. Record the transactions in the books of Marigold. (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 0 for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 3 Accounts Receivable 36400 Sales 30940 Interest Expense 5460 (To record credit sale) Apr. 3 Cost of Goods Sold 20995 Estimated Inventory Returns 3705 Inventory 24700 (To record cost of merchandise sold) Apr. 6 No Entry 0 No Entry 0 Apr. 7 No Entry 0 No Entry 0 Apr. 8 4550 Accounts Receivable 4550 (To record return of goods) Apr. 8 Inventory 2990 Estimated Inventory Returns 2990 (To record cost of merchandise returned) Apr. 30 Cash 31850 Accounts Receivable 31850