Create the Ledger for these transactions

Chapter 5 Special Problem Transactions 3-Nov Purchased merchandise on account from Moonlight Co. for $85,000. Terms were FOB Destination, 2/10, n/30. 4-Nov Sold merchandise on account to Smith Company for $37,680. Cost of the merchandise was $22,600. Terms were FOB Plant, n/30. 5-Nov Purchased merchandise for Papoose Creek, Co. for $47,500. Terms were FOB Shipping Point, 2/10, n/30. Freight cost was $810. 63750-1 6-Nov Returned $18,000 of merchandise purchased on November 3rd. 8-Nov Sold merchandise on account to Quinn Co. for $15,600. Cost of the merchandise was $9,400. Terms were n/15. Quinn Company picked up the merchandise. 13-Nov Paid Moonlight Company the balance on account for the November 3rd purchase. 14-Nov Sold merchandise to Jones Company for $236,000. The cost of the merchandise was $140,000. Terms were FOB Plant, n/30. 15-Nov Paid Papoose Company the balance on account for the November 5th purchase. 23-Nov Received cash from Quinn Company as payment on the balance of their account. 24-Nov Sold merchandise to Rabel Company for $56,900. The cost of the merchandise was $34,000. Terms were FOB Plant, 1/10, n/30.28-Nov Received $125,000 cash from Jones Company as partial payment on their account. 29-Nov Paid a cash refund of $6,000 to Quinn Company for merchandise returned. The cost of the returned merchandise was $3,300. It was returned to inventory. 30-Nov Received cash from Smith Company as payment on the balance of their account