Nov. $3$ Purchased merchandise on account from Moonlight Co$.,$ list price $$93,000,$ trade discount $30\%,$ terms FOB destination, $2/10,$ n$/30.$

$4$ Sold merchandise for cash, $$35,370.$ The cost of the merchandise sold was $$23,670.$

$5$ Purchased merchandise on account from Papoose Creek Co$.,$ $$44,400,$ terms FOB shipping point, $2/10,$ n$/30,$ with prepaid freight of $$810$ added to the invoice.

$6$ Returned $$13,300($$$19,000$ list price less trade discount of $30\%)$ of merchandise purchased on November $3$ from Moonlight Co$.$

$8$ Sold merchandise on account to Quinn Co$.,$ $$17,080$ with terms n$/15.$ The cost of the merchandise sold was $$10,010.$

$13$ Paid Moonlight Co$.$ on account for purchase of November $3,$ less return of November $6.$

$14$ Sold merchandise on VISA, $$246,980.$ The cost of the merchandise sold was $$152,530.$

$15$ 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$.,$ $$52,400,$ terms $1/10,$ n$/30.$ The cost of the merchandise sold was $$31,410.$

$28$ Paid VISA service fee of $$3,220.$

$30$ Paid Quinn Co$.$ a cash refund of $$6,020$ for returned merchandise from sale of November $8.$ The cost of the returned merchandise was $$3,390.$

Required:

Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles.