Following are the merchandising transactions for Chilton Systems. On November 1, chilton Systems purchases merchandise for $1, 400 on credit with terms of 2/5, n/30, FOB shipping point; invoice dated November 1. On November 5, chilton Systems pays cash for the November 1 purchase. On November 7, Chilton Systems discovers and returns $145 of defective merchandise purchased on November 1 for a cash refund. On November 10, Chilton Systems pays $70 cash for transportation costs with the November 1 purchase. on November 13, Chilton Systems sells merchandise for $1, 512 on credit. The cost of the merchandise is $756. On November 16, the customer returns merchandise from the November 13 transaction. The returned items are priced at $210 and cost $105; 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