how to solve last question. where does it go on expanding account equation? and why?

The following inventory purchases transactions occurred during the month of February, 2021. Record the transactions, using the expanded accounting equation and account names, in the accounting records for Nuballee Inc. Date Transaction description Amount Feb. 1 The following opening balances are provided: Cash, $12,248, Inventory? $2,450, Owners' Capital, $8,500, Retained Earnings, $6,198 Feb. 3 Purchase inventory from LBG Inc., terms 2/20, n/30, F.O.B. shipping $12,000 points Feb. 4 The appropriate party paid the shipping costs. $200 Feb. 7 Nuballee Inc. returned inventory to LBG Inc. as it was not required. The inventory was shipped back F.O.B. destination. $2,000 $75 Feb. 8 The appropriate party paid shipping costs for the return shipment. ?? Feb. 18 Nuballee Inc. paid its outstanding account balance with LBG Inc