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Following are the merchandising transactions for Chilton Systems. 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. On November 5, Chilton Systems pays cash for the November 1 purchase. On November 7, Chilton Systems discovers and returns $105 of defective merchandise purchased on November 1 for each refund. On November 10, Chilton Systems pays $115 cash for transportation costs with the November 1 purchase. On November 13, Chilton Systems sells merchandise for $2,484 on credit. The cost of the merchandise is $1,242. On November 16, the customer returns merchandise from the November 13 transaction. The returned items sell for $225 and cost $128. The merchandise is returned to inventory. Journalize the above merchandise transactions for Chilton Systems assuming it uses a perpetual inventory systems. Following are the merchandising transactions for Chilton Systems. 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. On November 5, Chilton Systems pays cash for the November 1 purchase. On November 7, Chilton Systems discovers and returns $105 of defective merchandise purchased on November 1 for each refund. On November 10, Chilton Systems pays $115 cash for transportation costs with the November 1 purchase. On November 13, Chilton Systems sells merchandise for $2,484 on credit. The cost of the merchandise is $1,242. On November 16, the customer returns merchandise from the November 13 transaction. The returned items sell for $225 and cost $128. The merchandise is returned to inventory. Journalize the above merchandise transactions for Chilton Systems assuming it uses a perpetual inventory systems