Error retrieving parent for item: apktool

I've asked this question earlier and even got an answer. but still i cant figure it out. I cant recompile apk using apktool and i'm getting errors related to : "Error retrieving parent for item:No resource found that matches the given name"..the earlier reply i got was to add parent item before the error lines..I tried that but still getting errors in some lines..can somebody pls download this file http://ift.tt/1sPS2EM and correct the error lines for me and upload it so that i can analyze it and find my mistakes?

Error lines: 61, 101, 149, 192, 208, 234, 241, 260, 293, 487

my earlier question is here: Apktool- Error retrieving parent for item: No resource found that matches the given name