Hello answer a provided but for b can someone please help me the circled amounts are incorrect in my work

Additional Problem 1 (Part Level Submission) Hunee the psfit theut can be ceporteal un Blossom Manufacturing Inc. shipped merchandise with a total value of $59,000 to FFA Retailing Ltd. on May 1. The agreement between the two companies was that FFA was to sell the product on consignment for Blossom Manufacturing. Blossom incurred $4,600 in shipping costs in order to ship the merchandise. FFA paid a local newspaper $1,600 for advertising costs (which Blossom promised to reimburse). At September 30, the end of the accounting year for both companies, FFA had sold 60% of the merchandise for total sales of $66,000. FFA notified Blossom of the sales, retained a 15% commission, and remitted the cash due to Blossom. Prepare the journal entries required by the above transactions on the books of Blossom Manufacturing. (Round answers to o decimal places, e.g. 5,275. 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 O for the amounts.)