How to journalisze ?

The following were selected from among the transactions completed by Babcock Company during November of the current Nov. 3 Purchased merchandise on account from Moonlight Co., list price $85,000, trade disco 25%, terms FOB destination. 2/10, n/30. 4 Sold merchandise for cash, $37, 680. The cost of the goods sold was $22, 600. 5 Purchased merchandise on account from Papoose Creek Co., $47, 500, terms FOB shipping point. 2/10, n/30, with prepaid freight of $810 added to the invoice. 6 Returned $13, 500 ($18,000 list price less trade discount of 25%) of merchandise purchased on November 3 from Moonlight Co. 8 Sold merchandise on account to Quinn Co., $15, 600 with terms n/15. The cost of the goods sold was $9, 400. 13 Paid Moonlight Co. on account for purchase of November 3, less return of November 6. 14 Sold merchandise on VISA, $236,000. The cost of the goods sold was $140,000. 15 Paid Papoose Creek Co. on account for purchase of November 5. 23 Received cash on account from sale of November 8 to Quinn Co. 24 Sold merchandise on account to Rabel Co., $56, 900, terms 1/10, n/30. The cost of the goods sold was $34,000. 28 Paid VISA service fee of $3, 540. 30 Paid Quinn Co. a cash refund of $6,000 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3, 300