Following are the merchandising transactions of Dollar Store. November 1 Dollar Store purchases merchandise for $2,100 on terms of 2/5,/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 $200 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 $285 and cost $143; 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