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Following are the merchandising transactions of Dollar Store. Nov. 1 Dollar Store purchases merchandise for $1,800 on terms of 2/5, n/30, FOB shipping point, invoice dated November 1. 5 Dollar Store pays cash for the November 1 purchase. 7 Dollar Store discovers and returns $250 of defective merchandise purchased on November 1, and paid for on November 5, for a cash refund. 10 Dollar Store pays $90 cash for transportation costs for the November 1 purchase. 13 Dollar Store sells merchandise for $1,944 with terms n/30. The cost of the merchandise is $972. 16 Merchandise is returned to the Dollar Store from the November 13 transaction. The returned items are priced at $275 and cost $138; 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. Dollar Store purchases merchandise for $1,800 on terms of 2/5, n/30, FOB shipping point, invoice dated November 1. Note: Enter debits before credits. Date General Journal Debit Credit Nov 01 1,800 Merchandise inventory Accounts payable 1,800 Dollar Store pays cash for the November 1 purchase. Note: Enter debits before credits. Date General Journal Debit Credit Nov 05 Accounts payable Dollar Store discovers and returns $250 of defective merchandise purchased on November 1, and paid for on November 5, for a cash refund. Note: Enter debits before credits. Date General Journal Debit Credit Nov 07 Dollar Store pays $90 cash for transportation costs for the November 1 purchase. Note: Enter debits before credits. Date General Journal Debit Credit Nov 10 Dollar Store sells merchandise for $1,944 with terms n/30. Note: Enter debits before credits. Date General Journal Debit Credit Nov 13 The cost of the merchandise is $972. Note: Enter debits before credits. General Journal Debit Credit Date Nov 13 Merchandise is returned to the Dollar Store from the November 13 transaction. The returned items are priced at $275. Note: Enter debits before credits. Date General Journal Debit Credit Nov 16 The returned items cost $138; the items were not damaged and were returned to inventory. Note: Enter debits before credits. Date General Journal Debit Credit Nov 16