Help with these, the ones in red are wrong

Prepare the journal entries to record the following sales transactions in Movak Corp.s books. Movak uses a perpetual inventory system. (List all debit entries before credit entries. 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. Record journal entries in the order presented in the problem.) Jan. 2 Movak sold $43,000 of goods to Xtra Inc,, terms n/45, FOB destination. The cost of the goods sold was $24,080. Navak expected areturn rate of 15%. 5 The appropriate company paid freight costs of $860. & tra returned $5,500 of the merchandise purchased from Movak on January 2, because it was not needed. The cost of the merchandise returned was $3,080, and it was restored to inventory. Feb. 11 Movak received the balance due from Xtra. Date Account Titles and Explanation Credit nzZ W Accounts Receivable 43000 | | Sales 43000 {To record credit sale) Jan. 2 W Cost of Goods Sold 24080 : | ({To record cost of goods sold) In. 5 V Freight Out 860 Cash 860 an. 6 Sales Returns and Allowances 5500 Accounts Receivable 5500 (To record return of goods) an. 6 V Inventory 3080 Cost of Goods Sold 3080 (To record cost of goods returned) eb. 11 Cash 37500 Accounts Receivable 37500