Please help with the answers I got wrong (the answers shaded in red).

Bennett Enterprises issues a $550,000, 90-day, 4% note to Spectrum Industries for merchandise inventory. Required: A. Journalize Bennett Enterprises' entries to record (refer to the company's Chart of Accounts for exact wording of account titles): 1. the issuance of the note. 2. the payment of the note at maturity. Assume a 360-day year. B. Journalize Spectrum Industries' entries to record (refer to the company's Chart of Accounts for exact wording of account titles): 1. the receipt of the note. 2. the receipt of the payment of the note at maturity. Assume a 360-day year. A. Journalize Bennett Enterprises' entries to record (refer to the company's Chart of Accounts for exact wording of account titles): 1. the issuance of the note on January 1. 2. the payment of the note at maturity on April 1. Assume a 360-day year and round amounts to the nearest whole dollar. How does grading work? PAGE 1 JOURNAL Score: 59/63 ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY Jan. 1 Inventory 550,000.00 Notes Payable 550,000.00 Apr. 1 Notes Payable 550,000.00 Interest Expense 2,750.00 Cash 552,750.00 B. Journalize Spectrum Industries' entries to record (refer to the company's Chart of Accounts for exact wording of account titles): 1. the receipt of the note on January 1. 2. the receipt of the payment of the note at maturity on April 1. Assume a 360-day year and round amounts to the nearest whole dollar. How does grading work? PAGE 1 JOURNAL Score: 46/63 ACCOUNTING EQUATION DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY Jan. 1 Accounts Receivable 550,000.00 Sales 550,000.00 Apr. 1 Cash 552,750.00 Interest Revenue 2,750.00 Accounts Receivable 550,000.00