Hi,
I do think that the girls are the daughters of James (1847) son of John. Unfortunately it looks like James married Mary Martha Duerden
in 1868 at the register office or a non conformist church according to LancashireBMD, so we can`t look it up for you. Sarah and Elizabeth are registered with the mothers maiden name Duerden along with the rest of their siblings.
Looking through the various census with no age specified in the whole of Lancashire, there is only your James born anywhere close to 1847. He is a widower living with Sarah on the 1911. His wife Mary Martha would appear to have left him as he states married on the 1891 and 1901 census. She turns up living in Burnley on the 1891 with married daughter Maria and husband. In 1901 she is living alone in Nelson.
If you need any census details let me know. Oh! and if you can`t find him on the 1881 census , he has been enumerated as John, but it`s definitely him.
Kind regards,
Mo