Following are the merchandising transactions for Chilton Systems.

1.	On November 1, Chilton Systems purchases merchandise for $2,300 on credit with terms of 2/5, n/30, FOB shipping point; invoice dated November 1.
2.	On November 5, Chilton Systems pays cash for the November 1 purchase.
3.	On November 7, Chilton Systems discovers and returns $140 of defective merchandise purchased on November 1 for a cash refund.
4.	On November 10, Chilton Systems pays $115 cash for transportation costs with the November 1 purchase.
5.	On November 13, Chilton Systems sells merchandise for $2,484 on credit. The cost of the merchandise is $1,242.
6.	On November 16, the customer returns merchandise 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 Chilton Systems assuming it uses a perpetual inventory system.