I need help with the parts that are marked with a red x. Thank you.

Sales and purchase-related transactions using perpetual inventory system The following were selected from among the transactions completed by Essex Company during July of the current year: July 3. Purchased merchandise on account from Hamling Co., list price $81,000, trade discount 25%, terms FOB shipping point, 2/10, n/30, with prepaid freight of $900 added to the invoice. 5. Purchased merchandise on account from Kester Co., $46,250, terms FOB destination, 2/10, n/30. 6. Sold merchandise on account to Parsley Co., $14,920, terms n/15. The cost of the goods sold was $8,600. 7. Returned merchandise with an invoice amount of $14,250 purchased on July 5 from Kester Co. 13. Paid Hamling Co. on account for purchase of July 3. 15. Paid Kester Co. on account for purchase of July 5, less return of July 7. Journalize the transactions. If an amount box does not require an entry, leave it blank. July 3 Inventory v 61,650 Accounts Payable-Hamling Co.v | 61,650 July 5 Inventoryv 46,250 | Accounts Payable-Kester Co. V 46.250 July 6 Accounts Receivable-Parsley Co. | 14,920 Sales 14,920 July 6 Cost of Goods Sold Inventory 8,600 || Julv) Accounts Payable-Kester co.VI Inventory 100000000000000000000 1080 000 14,250 61,650 | July 13 Accounts Payable-Hamling Co. v Cash 61,650) July 15 Accounts Payable-Kester Co. 32,000 | Cash 32,000 | July 21 14,920) Cash / Accounts Receivable-Parsley Co.v 14,920 July 21 Cash 254,860 Sales 254,860 July 21 Cost of Goods Sold v | 133,290) Inventory 133,290 V July 22 Accounts Receivable-Tabor Co. 59,600 Sales July 22 Cost of Goods Sold o LU Inventory 33,950 July 23 Cash v INSTI | J JC LT JU Sales July 23 Cost of Goods Sold I LOT Inventory 3 | | = 23,610 July 28 Customers Refunds Payable x TULL LLLL LJU Accounts Receivable-Tabor Co. 1 6,160 July 28 Inventory Estimated Returns Inventory 3,430 July 31 Credit Card Expense 13,380 V Cash 3,380