PLEASE HELP ME UNDERSTAND THE ONES I MISSED

Exercise 3-16 Effect of sales returns and allowances and freight costs on the financial statements: Perpetual system LO 3-4 The following information applies to the questions displayed below. Poole Company began the 2014 accounting period with $18,500 cash, $60,300 inventory, $48,200 common stock, and $30,600 retained earnings. During the 2014 accounting period, Poole experienced the following events: 1. Sold merchandise costing $36,900 for $75,300 on account to Mable's General Store. 2. Delivered the goods to Mable's under terms FOB destination. Freight costs were $360 cash. 3. Received returned goods from Mable's. The goods cost Poole Company $1,940 and were sold to Mable's for $3,860 4. Granted Mable's a $1,110 allowance for damaged goods that Mable's agreed to keep. 5. Collected partial payment of $52,200 cash from accounts receivable