please help me answer these questions exactly the way it is, I've already got them wrong once

Kennedy Company had the following account balances at year-end: cost of goods sold $85,000; inventory $15,000; operating expenses $39,000; sales revenue $144,000; sales discounts $1,600; and sales returns and allowances $2,300. A physical count of inventory determines that inventory on hand is $14,400. (a) Prepare the adjusting entry necessary as a result of the physical count. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Crane's Staff Junkets has the following inventory information. Beginning 21 units at J | 1 u y Inventory $88 5 Purchases :28 units at 14 Sale 78 units 60 units at 21 Purchases $100 30 Sale 52 units Assuming that a perpetual inventory system is used, what is the ending inventory on a LIFO basis? $7538 $6428 $7040 $7260 Presented below are transactions related to Metlock, Inc.. 1. On December 3, Metlock, Inc. sold $618,600 of merchandise on account to Monty Co., terms 2/10, n/SO, FOB shipping point. The cost of the merchandise sold was $367,900. 2. On December 8, Monty Co. was granted an allowance of $28,200 for merchandise purchased on December 3. 3. On December 13, Metlock, Inc. received the balance due from Monty Co. Prepare the journal entries to record these transactions on the books of Metlock, Inc. using a perpetual inventory system. (Credit account titles are automatically indented when amount is entered. Do not indent manually. if no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) No. Date Account Titles and Explanation Debit Credit (To record credit sale) 4} No. Date Account Titles and Explanation Debit Credit (To record credit sale) '5 (To record cost of merchandise sold) Assume that Metlock, Inc. received the balance due from Monty Co. on January 2 of the following year instead of December 13. Prepare the journal entry to record the receipt of payment on January 2. (Credit account titles are automatically indented when amount is entered. Do not indent manually. if no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit 1