the shaded amounts mean they're wrong can you please help?

Journalize the following merchandise transactions. Refer to the Chart of Accounts for exact wording of account titles. Jan. 1 Sold merchandise on account, $77,550 with terms 1/10, n/30, using the net method under a perpetual inventory system. The cost of the goods sold was $41,350. 6 Received payment less the discount. 7 Refunded $700 to customer for defective merchandise that was not returned. Shaded cell Journal Journalize the merchandise transactions. Refer to the Chart of Accounts for exact wording of account titles. How does grading work? Score: 93/101 ACCOUNTING JOURNAL DEBIT CREDIT ASSETS LIABILITI POST. REF. DATE DESCRIPTION 77,550.00 1 1 Jan. 1 Accounts Receivable 77,550.00 2 Sales 41,350.00 3 Jan. 1 Cost of Goods Sold 41,350.00 1 4 Inventory 76,774.50 1 5 Jan. 6 Cash 76,774.50 1 6 Accounts Receivable 700.00 1 7 Jan. 7 Customer Refunds Payable