Please look at the above chart carefully. The red boxes are the wrong ones that I couldn't figure out. Please answer them accordingly!

Sunland Corp. uses a perpetual inventory system. The company had the following inventory transactions in April: April 3 Purchased merchandise from Novak Ltd. for $26,320, terms n/30, FOB shipping point. 6 The appropriate company paid freight costs of $658 on the merchandise purchased on April 3. 7 Purchased supplies on account for $4,700. 8 Returned merchandise to Novak and received a credit of $3,290. The merchandise was returned to inventory for future resale. 30 Paid the amount due to Novak in full. 1. The cost of the merchandise sold on April 3 was $17.860. Novak expected a return rate of 15%. 2. The cost of the merchandise returned on April 8 was $2,162. 3. Novak uses a perpetual inventory system. Date Account Titles and Explanation Debit Credit Apr. 3 Accounts Receivable 26320 sale revenue 2632 (To record credit sale) Apr. 3 Cost of Goods Sold 17860 Inventory 1786 To record cost of merchandise sold) Abr. 8 Sales Returns and Allowances 4700 Accounts Recevable 470 Apr. 8 Inventory 2162 Cost of Goods Sold 216 To record return of goods) (To record cost of merchandise returned)