they are telling me some are incorrect. . i need help here

At January 1, 2021, Speedway Imports Inc. reported the following on its statement of financial position: During 2021, the company had the following summary transactions for receivables: 1. Sales on account, $4,536,000; Cost of goods sold, $2,494,000; return rate of 2% 2. Selling price of goods returned, $68,000; cost of goods returned to inventory, $37,200 3. Collection of accounts receivable, $4,536,000 4. Write offs of accounts receivable deemed uncollectible, $134,000 5. Collection of accounts previously written off as uncollectible, $60,600 6. After considering all of the above transactions, total estimated uncollectible accounts, $87,400 (a) Prepare journal entries to record each of the above summary transactions. (List all debit entries before credit entries. Credit titles are outomotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for th titles and enter O for the amounts.) Prepare journal entries to record each of the above summary transactions. (List all debit entries before credit entries. Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.) Ifventony 37200 Cost of Goods Sold (To record cost of goods returned) 3. cash 4536000 Accounts Receivable 4536000 4. Allowance for Doubtful Accounts Accounts Receivable 5. Accounts Receivable \begin{tabular}{|r|} \hline 60600 \\ \hline \end{tabular} Allowance for Doubtful Accounts 60600 (To reverse write-off of account recelvable) (To record collection of account recelvable) 6. Bad Debts Expense. Aliowance for Doubtful Accounts