Following are the merchandising transactions for Chilton Systems. On November 1, Chilton Systems purchases merchandise for $2, 500 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 $195 of defective merchandise purchased on November 1 for a cash refund. On November 10, Chilton Systems pays $125 cash for transportation costs with the November 1 purchase. On November 13, Chilton Systems sells merchandise for $2, 700 on credit. The cost of the merchandise is $1, 350. On November 16, the customer returns merchandise from the November 13 transaction. The returned items are priced at $275 and cost $138; 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