Moeder Co. uses a sales journal, a purchases journal, a cash receipts journal, a cash disbursements journal, and a general journal. The following transactions occur in the month of November. 

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Nov. 3 Purchased $3,100 of merchandise on credit from Hargrave Co., terms n/20. 7 Sold merchandise costing $840 on credit to J. York for $900, subject to a $18 sales dis- count if paid by the end of the month. 9 Borrowed $2,750 cash by signing a note payable to the bank. 13 J. Emling, the owner, contributed $4,000 cash to the company. 18 Sold merchandise costing $130 to B. Box for $230 cash. 22 Paid Hargrave Co. $3,100 cash for the merchandise purchased on November 3.