please help me solve the red boxes

Information related to Flounder Co. is presented below. 1. On April 5, purchased merchandise on account from Shamrock Company for $33,200, terms 3/10, net/30, FOB shipping point. 2. On April 6, paid freight costs of $890 on merchandise purchased from Shamrock. 3. On April 7, purchased equipment on account for $44,800. 4. On April 8, returned $5,200 of merchandise to Shamrock Company. 5. On April 15, paid the amount due to Shamrock Company in full. 8.89/20; Inventory Cash Equipment Accounts Payable Accounts Payable Inventory Accounts Payable Cash Imventory