i think i got notes 2 and 3, which would be
Inventory - $414,750
Cost of Goods Sold - $414,750
from counting up all the inventory in the question
salaries expense - $20,800
salaries payable - $20,800
from $22,000x 8/10 of the days
But i'm not sure how to get note 1 since the sales were recorded later?