No. 1: Initially Used Sales Returns but came back wrong - could this be something else?

Need help on highlighted calculations, I can't seem to get it right. Show work please! Thank you!

Halifax Manufacturing allows its customers to return merchandise for any reason up to 90 days after delivery and receive a credit to their accounts. All of Halifax's sales are for credit (no cash collected at the time of sale). The company began 2021 with a refund liability of $300,000. During 2021, Halifax sold merchandise on account for $11,500,000. Halifax's merchandise costs is 65% of merchandise selling price. Also during the year, customers returned $450,000 in sales for credit, with $250,000 of those being returns of merchandise sold prior to 2021, and the rest being merchandise sold during 2021. Sales returns, estimated to be 4% of sales, are recorded as an adjusting entry at the end of the year. Required: 1. Prepare entries to (a) record actual returns in 2021 of merchandise that was sold prior to 2021; (b) record actual returns in 2021 of merchandise that was sold during 2021; and (c) adjust the refund liability to its appropriate balance at year end. 2. What is the amount of the year-end refund liability after the adjusting entry is recorded? Required 1 Required 2 Prepare entries to (a) record actual returns in 2021 of merchandise that was sold prior to 2021; (b) record actual returns in 2021 of merchandise that was sold during 2021; and (c) adjust the refund liability to its appropriate balance at year end. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Year Credit No 1 General Journal Allowance for uncollectible accounts Accounts receivable Debit 250,000 2021 250,000 N 2021 162,500 Inventory Inventory-estimated returns 162,500 2021 200,000 Sales returns Accounts receivable 200,000 4 2021 130,000 Inventory Cost of goods sold 130,000 5 5 2021 46,000 X Sales returns Refund liability 46,000 X 6 2021 299,000 X Inventory-estimated returns Cost of goods sold 299,000