Q1 . On the sales entry the journal details -  why cost of sale  is showing as "to be calculated"?

Q2. Journal entry on the inventory liquidation 

1. GL AC 20000-00 COS should be Debit (which is marked correctly)
2. GL AC 60000-00 this should be "Inventory" should be credit entry but in the image its on the debit side. What would be the reason. 

Thanking you in advance for your support.