Please help me with the entries with the red boxes.

The following merchandise transactions occurred in December. Both companies use a perpetual inventory system. Dec. 3 Concord Ltd. sold goods to Riverbed Corp. for $73,900, terms n/15, FOB shipping point. The inventory had cost Concord $39,300. Concord's management expected a return rate of 3% based on prior experience. 7 Shipping costs of $1,020 were paid by the appropriate company. 8 Riverbed returned unwanted merchandise to Concord. The returned merchandise has a sales price of $2,280, and a cost of $1,220. It was restored to inventory. 11 Concord received the balance due from Riverbed. Your answer is partially correct. Record the above transactions in the books of Concord. (List all debit entries before credit entries. 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 for the amounts. Round answers to the nearest whole dollar, eg. 5,275.) Date Debit Credit Account Titles and Explanation Accounts Receivable Dec 3 73900 Sales Revenue 73900 (To record credit sale) ec 3 Cost of Goods Sold Tnventory 39 200 (To record cost of merchandise sold) Dec. 7 No Entry No Entry Dec 8 Sales Returns and Allowences 10 00 0.00 DOO Accounts Recevable 2.280 (To record return of goods) Dec 8 Inventory 1,220 Costs of Goods Sold (To record cost of merchandise returned) Dec. 11 Cash Accounts Receivable 71620