What did I do wrong on journal entries?

Instructions on Journal entries 1. Skip a line between each transaction 2. Indent the credit entry 3. Record all transactions to the nearest cent. Chart of Accounts Name of Account Cash Accounts Receivable Merchandise Invento Estimated Returns Invento Store Supplies Prepaid Insurance Store Equipment Accumulated Depreciation- Store Equipment Accounts Payable Salaries Payable Customer Refunds Payable Larkin, Capital Larkin, Drawin Account Number #110 #112 #115 #116 #117 #119 #120 #121 #210 #211 #212 #310 #311 Sales Cost of Merchandise Sold Office Salaries Expensee Sales Salaries Expense Rent Expense Depreciation Expense Insurance Expense Delivery Expense Misc. Selling Expense Misc. Administrative Expense #410 #510 #511 #512 #513 #514 #515 #516 #517 #518