Please explain to me why my entries are wrong and what should be the correct answer

Thu, Mar 5.2020, 4:36:29 PM (America/Vancouver -08:00) Question 13 0.93/1 View Policies Show Attempt History Current Attempt in Progress The following transactions occurred in April and May. Both companies use a periodic inventory system. Apr.5 Crane Company purchased merchandise from DeVito Company for $11,500, terms 2/10,n/30, FOB shipping point. DeVito had paid $8,500 for the merchandise. 6 The correct company paid freight costs of $360. 8 Crane Company returned damaged merchandise to DeVito Company and was given a purchase allowance of $1,800. DeVito determined the merchandise could not be repaired and sent it to the recyclers. The merchandise had cost DeVito $1,330. May 4 Crane paid the amount due to DeVito Company in full. Prepare the journal entries to record these transactions on the books of DeVito Company. (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 Ofor the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Apr. 5 Accounts Receivable 8500 Sales 8500 (To record sales on account.) | Apr. 6 v No Entry No Entry Apr.8 Sales Returns and Allowances Accounts Receivable 470 (To record credit for goods returned.) Cash May 4 - 9700 9700 Accounts Receivable 9700 (Collection on account.) e Textbook and Media Assistance Ilsed