Following are the merchandising transactions for Chilton Systems.

1. On November 1, Chilton Systems purchases merchandise for $2,700 on credit with terms of 2/5, n/30, FOB shipping point; invoice dated November 1.

2. On November 5, Chilton Systems pays cash for the November 1 purchase.

3. On November 7, Chilton Systems discovers and returns $200 of defective merchandise purchased on November 1 for a cash refund.

4. On November 10, Chilton Systems pays $135 cash for transportation costs with the November 1 purchase.

5. On November 13, Chilton Systems sells merchandise for $2,916 on credit. The cost of the merchandise is $1,458.

6. On November 16, the customer returns merchandise from the November 13 transaction. The returned items are priced at $295 and cost $148; the items were not damaged and were returned to inventory.

Journalize the above merchandising transactions for Chilton Systems assuming it uses a perpetual inventory system.