Please help with the parts I got wrong

Problem 7-1 Francis Equipment Co. closes its books regularly on December 31, but at the end of 2014 it held its cash book open so that a more favorable balance sheet could be prepared for credit purposes. Cash receipts and disbursements for the first 10 days of January were recorded as December transactions. The information is given below 1. January cash receipts recorded in the December cash book totaled $45,640, of which $28,000 represents cash sales, and $17,640 represents collections on account 2. 3. 4. for which cash discounts of $360 were given January cash disbursements recorded in the December check register liquidated accounts payable of $22,450 on which discounts of $250 were taken. The ledger has not been closed for 2014. The amount shown as inventory was determined by physical count on December 31, 2014. The company uses the periodic method of inventory