Following are the merchandising transactions of Dollar Store.

November 1	Dollar Store purchases merchandise for $2,100 on terms of 2/5, n/30, FOB shipping point, invoice dated November 1.
November 5	Dollar Store pays cash for the November 1 purchase.
November 7	Dollar Store discovers and returns $150 of defective merchandise purchased on November 1, and paid for on November 5, for a cash refund.
November 10	Dollar Store pays $105 cash for transportation costs for the November 1 purchase.
November 13	Dollar Store sells merchandise for $2,268 with terms n/30. The cost of the merchandise is $1,134.
November 16	Merchandise is returned to the Dollar Store from the November 13 transaction. The returned items are priced at $220 and cost $110; the items were not damaged and were returned to inventory.

Journalize the above merchandising transactions for the Dollar Store assuming it uses a perpetual inventory system and the gross method.