Following are the merchandising transactions for Chilton Systems. On November 1, Chilton Systems purchases merchandise for exist2, 900 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 exist170 of defective merchandise purchased on November 1 for a cash refund. On November 10, Chilton Systems pays exist145 cash for transportation costs with the November 1 purchase. On November 13, Chilton Systems sells merchandise for exist3.132 on credit. The cost of the merchandise is exist1.566. On November 16, the customer returns merchandise from the November 13 transaction. The returned items are priced at exist290 and cost exist145: 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