Posted full question but only need help on:

1) The journal entry for June 30th

2) Journal entry for requirement 2 "prepare any necessary adjusting entries at December 31,2021. Adjusting entries are only recorded at year end"

Question:

What I got wrong on the June 30th entry:

What I got wrong on journal entry for year end adjusting entries:

Evergreen Company sells lawn and garden products to wholesalers. The company's fiscal year-end is December 31 . During 2021, the following transactions related to receivables occurred: Feb. 28 Sold merchandise to Lennox, Inc., for $12,600 and accepted a 8x,7-month note. 85 is an appropriate rate for this type of note. Mar. 31 Sold merchandise to Maddox Co. that had a fair value of $7,452, and accepted a noninterest-bearing note for which 58,100 payment is due on March 31,2022 . Apr. 3 Sold merchandise to Carr Co. for $7,100 with terms 3/10,n/30. Evergreen uses the gross method to account for cash discounts. 11 collected the entire anount due from carr co. 17 A customer returned merchandise costing $3,3ee. Evergreen reduced the custoner's receivable balance by $5,16e, the sales price of the merchandise. Sales returns are recorded by the conpany as they occur. 30 Transferred receivables of $51,0 to a factor without recourse. The factor charged Evergreen a 2$ finance charge on the receivables transferred. The sale criteria are met. June 3e Discounted the Lennox, Inc., note at the bank. The bank's discount rate is 10\%. The note was discounted without recourse. Sep. 30 Lennox, Inc., paid the note anount plus interest to the bank. Required: 1. Prepare the necessary journal entries for Evergreen for each of the above dates. For transactions involving the sale of merchandise, ignore the entry for the cost of goods sold 2. Prepare any necessary adjusting entries at December 31, 2021. Adjusting entries are only recorded at year-end 3. Prepare a schedule showing the effect of the journal entries on 2021 income before taxes Complete this question by entering your answers in the tabs below. Prepare the necessary journal entries for Evergreen for each of the above dates. For transactions involving the sale of merchandise, ignore the entry for the cost of goods sold. (If no entry is required for a transaction/event, select "No journal entry required" in the first. account field. Do not round intermediate calculations. Round your final answers to the nearest whole dollac.) \begin{tabular}{|l|l|r|r|r|} \hline 2021 & Cash & & 12,260 & \\ \hline & Loss on sale of notes receivable & & 60 & \\ \hline & Interest receivable & & & 320 \\ \hline Notes receivable & & & 12,000 \\ \hline \end{tabular} e any necessary adjusting entries at December 31, 2021. Adjusting entries are only recorded at yearand. aifed for a transaction/event, select "No journal entry required" in the first account fieid