Journalize the following merchandising transactions for Chiller Systems assuming it uses a perpetual inventory system. 1. On November 1, Chiller Systems purchases merchandise for $2,800 on credit with terms of 2/5. n/30, FOB shipping point; invoice dated November 1. 2. On November 5. Chiller Systems pays cash for the November I purchase. 3. On November 7. Chiller Systems discovers and returns $100 of defective merchandise purchased on November 1 for a cash refund. 4. On November 10, Chiller Systems pays $140 cash for transportation costs with the November I purchase. 5. On November 13, Chiller Systems sells merchandise for $3,024 on credit. The cost of the merchan dise is $1.512 6. On November 16, the customer returns merchandise from the November 13 transaction. The returned items sell for $205 and cost SIIS