Please show me the steps to what I did wrong / provide explanation for me. Don't mind the duplication of 5 (April 15). I accidentally cropped it in twice.

This information relates to Marin Co. 1. On April 5, purchased merchandise from Cullumber Company for $27,900, terms 2/10, n/30. 2. On April 6, paid freight costs of $670 on merchandise purchased from Cullumber. 3. On April 7, purchased equipment on account for $31,600. 4. On April 8, returned $3,700 of April 5 merchandise to Cullumber Company. 5. On April 15, paid the amount due to Cullumber Company in full. Prepare the journal entries to record the transactions listed above on Marin Co.'s books. Marin Co. uses a perpetual inventory system. (If no account titles and enter Ofor the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit April 5 Accounts Receivable 27900 Sales Revenue 27900 2. April 6 v cos inv 3. April 7 April 7 v Sales Returns and Allowances inven April 8 v Sales Returns and Allowances 3700 Accounts Receivable 3700 5. April 15 v cash 5. April 15 V April 15 v cash cash Sales Discounts Accounts Receivable Assume that Marin Co. paid the balance due to Cullumber Company on May 4 instead of April 15. Prepare the journal entry to record this payment. for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit May 4