I need help with the second part. I've provided the dropdown options

Ray's Sporting Goods, Inc. shipped aluminum baseball bats on consignment to Martin Stores on April 6, 2023. The total cost of the bats is S31,000 with a retail value of $50,000. Martin agrees to accept the consigned merchandise and is eligible to receive a 15% commission on all sales. Martin sells the entire shipment to Anci College and received cash on May 28, 2023, and notifies Ray's Sporting Goods immediately, Requirement Prepare the journal entries to record the consignment sale transactions on both Ray's and Martin's books. First, record the consignment sale transactions on Ray's books. (Record debits first, then credits. Exclude explanations from any journal entries. If no entry is required, select "No entry required on the first account line and leave the remaining cells blank.) Prepare Ray's journal entry, if any, to record the shipment of inventory on April 6. Account April 6, 2023 Inventory on Consignment 31,000 Inventory 31,000 Prepare Ray's journal entry, if any, to record the sale of inventory to Anoi College. Do not record any cost, this will be done in a separate step below. May 28, 2023 Account Due from Consignee Sales Commission Expense 42500 75001 Sales Revenue 50000 No entry required Cash Commissions Revenue Cost of Goods Sold Due from Consignee Due to Consignor Inventory Inventory on Consignment Sales Commission Expense Sales Revenue