I only need help with section (d) please! can you please provide the work so I can understand what I am doing wrong.

Problem 18-05 (Part Level Submission) Marigold Ranch & Farm is a distributor of ranch and farm equipment. Its products range from small tools, power equipment for trench- digging and fencing, grain dryers, and barn winches. Most products are sold direct via its company catalog and Internet site. However, given some of its specialty products, select farm implement stores carry Marigold's products. Pricing and cost information on three of Marigold's most popular products are as follows. Item Mini-trencher Power fence hole auger Grain/hay dryer Standalone Selling Price (Cost) $ 3,800 ($2,200 ) 1,000 (800) 14,800 (10,100 ) Respond to the requirements related to the following independent revenue arrangements for Marigold Ranch & Farm. (a) Your answer is correct. On January 1, 2020, Marigold sells 40 augers to Mills Farm & Fleet for $40,000. Mills signs a 6-month note at an annual interest rate of 12%. Marigold allows Mills to return any auger that it cannot use within 50 days and receive a full refund. Based on prior experience, Marigold estimates that 5% of units sold to customers like Mills will be returned (using the most likely outcome approach). Marigold's costs to recover the products will be immaterial, and the returned augers are expected to be resold at a profit. Prepare the journal entry for Marigold on January 1, 2020. (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.) Account Titles and Explanation Debit Credit Notes Receivable 40000 Sales Revenue 40000 04:00 (To record sales) Cost of Goods Sold 32000 32000 Inventory (To record cost of goods sold) (b) Your answer is correct. On August 10, 2020, Marigold sells 16 mini-trenchers to a farm co-op in western Minnesota on account. Marigold provides a 4% volume discount on the mini-trenchers if the co-op has a 15% increase in purchases from Marigold compared to the prior year. Given the slowdown in the farm economy, sales to the co-op have been flat, and it is highly uncertain that the benchmark will be met. Prepare the journal entry for Marigold on August 10, 2020. (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.) Account Titles and Explanation Debit Credit Accounts Receivable 60800 Sales Revenue 60800 (To record sales) Cost of Goods Sold 35200 Inventory 35200 (To record cost of goods sold) (d) On April 25, 2020, Marigold ships 110 augers to Farm Depot, a farm supply dealer in Nebraska, on consignment. By June 30, 2020, Farm Depot has sold 50 of the consigned augers at the listed price of $1,000 per unit. Farm Depot notifies Marigold of the sales, retains a 10% commission, and remits the cash due Marigold. Prepare the journal entries for Marigold and Farm Depot for the consignment arrangement. (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.) Account Titles and Explanation Debit Credit Date Entries for Marigold Apr. 25, 2020 Jun 30, 2020 (To record payment received) (To record sales) Entries for Farm Depot (To record consignment sales) (To record payment)