Journalize the transactions. Refer to the chart of accounts for the exact wording of the account litles. CNOW journals do not use lines for journal explanations. Every line on a journe page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. 28 Paid VISA service fee of $3,220. 30 Paid Quinn Co. a cash refund of $1,750 for damaged merchandise from sale of November 8. Quinn Co. kept the merchandise. Required: Journalize the transactions. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. 193 Accumulated Depreciation-Store Equipment 194 Office Equipment 195 Accumulated Depreciation-Office Equipment LIABILITIES 211 Accounts Payable-Moonlight Co. 212 Accounts Payable-Papoose Creek Co. 216 Salaries Payable 218 Sales Tax Payable 219 Customer Refunds Payable 221 Notes Payable EQUITY 310 Owner, Capital 311 Owner, Drawing 534 Store Supplies Expense 535 Office Supplies Expense 536 Credit Card Expense 539 Miscellaneous Expense 710 Interest Expense Instructions Chart of Accounts Journal Chart of Accounts CHART OF ACCOUNTS Harrison Company General Ledger ASSETS 110 Cash 121 Accounts Receivable-Quinn Co. 122 Accounts Receivable-Rabel Co. 125 Notes Receivable 130 Merchandise Inventory 131 Estimated Returns Inventory 140 Office Supplies 141 Store Supplies 142 Prepaid Insurance 180 Land 192 Store Equipment 193 Accumulated Depreciation-Store Equipment 194 Office Equipment REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Merchandise Sold 521 Delivery Expense 522 Advertising Expense 524 Depreciation Expense-Store Equipment 525 Depreciation Expense-Office Equipment 526 Salaries Expense 531 Rent Expense 533 Insurance Expense 534 Store Supplies Expense he following were selected from among the transactions completed by Harrison Company during November of the current year: Nov. 3 Purchased merchandise on account from Moonlight Co., list price $94,000, trade discount 25%, terms FOB destination, 2/10,n/30. 4 Sold merchandise for cash, $37,230. The cost of the merchandise sold was $22,500. 5 Purchased merchandise on account from Papoose Creek Co., $48,450, terms FOB shipping point, 2/10,n/30, with prepaid freight of $800 added to the invoice. 6 Returned $15,000 ( $20,000 list price less trade discount of 25% ) of merchandise purchased on November 3 from Moonlight Co. 8 Sold merchandise on account to Quinn Co., $15,810 with terms n/15. The cost of the merchandise sold was $10,020. 13 Paid Moonlight Co. on account for purchase of November 3, less return of November 6. 14 Sold merchandise on VISA, $239,690. The cost of the merchandise sold was $129,230. 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., $54,200, terms 1/10,n/30. The cost of the merchandise sold was $33,490. 28 Paid VISA service fee of $3,220