Please help me with the amounts that I got wrong in red. Thank you!

Problem 18-5 Martinez Ranch& Sandhill is a distributor of ranch and farm equipment. Its products range from small tools, power equipment for trench-digging and fencing, grain dryers, and barn winches. Most products are sold direct via its company catalog and Internet site. However, given some of its specialty products, select farm implement stores carry Martinez's products. Pricing and cost information on three of Martinez's most popular products are as follows Standalone Selling Price (Cost) Item Mini-trencher Power fence hole auger Grain/hay dryer $3,800 ($2,100) (800) 4,200 (11,800) 1,100 Respond to the requirements related to the following independent revenue arrangements for Martinez Ranch & Sandhill. Your answer is correct. | On January 1, 2017, Martinez sells 50 augers to Mills Farm & Fleet for $55,000. Mills signs a 6-month note at an annual interest rate of 12%. Martinez allows Mills to return any auger that it cannot use within 40 days and receive a full refund. Based on prior experience, Martinez estimates that 5% of units sold to customers like Mills will be returned (using the most likely outcome approach). Martinez's costs to recover the products will be immaterial, and the returned augers are expected to be resold at a profit. Prepare the journal entry for Martinez on January 1, 2017, (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 O for the amounts) Account Titles and Explanatiorn DebitCredit Notes Receivable 55000 Sales Revenue 55000 (To record sales) Cost of Goods Sold 40000 Inventory 40000 To record cost of goods sold)