I am having trouble with the red colored boxes, please help. thank you so much.

Longmire & Sons made sales on credit to Alderman Sports totaling $500,000 on April 18. The cost of the goods sold is $400,000. Longmire estimates 3% of its sales to Alderman may be returned. On May 22, $9,000 worth of goods (with a cost of $7,200) are returned by Alderman. Assume Longmire uses a perpetual inventory system. Required: Prepare the related journal entries for Longmire & Sons. CHART OF ACCOUNTS Longmire & Sons General Ledger ASSETS 111 Cash REVENUE 411 Sales Revenue 121 Accounts Receivable 122 Return Asset 141 Inventory 152 Prepaid Insurance 181 Equipment 198 Accumulated Depreciation EXPENSES 500 Cost of Goods Sold 511 Insurance Expense 512 Utilities Expense 521 Salaries Expense 532 Bad Debt Expense 540 Interest Expense 541 Depreciation Expense 559 Miscellaneous Expenses 910 Income Tax Expense LIABILITIES 211 Accounts Payable 226 Return Liability 231 Salaries Payable 250 Uneared Revenue 261 Income Taxes Payable EQUITY 311 Common Stock 331 Retained Earnings Prepare the related journal entries for Longmire & Sons. General Journal Instructions How does grading work? PAGE 1 GENERAL JOURNAL Score: 103/125 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 500,000.00 2 Apr. 18 Accounts Receivable Sales Revenue Return Liability 485,000.00 15,000.00 3 4 Inventory 400,000.00 5 Return Asset 400,000.00 6 Accounts Receivable 2.00 7 May 22 Inventory 7,200.00 8 Return Asset 7,200.00 9 Accounts Receivable 2.00 10 Return Liability 2.00