Prepare journal entries for November 2014 to record the following transactions for Courtland Corp. Assume a perpetual inventory system. Enter the transaction letter as the description when preparing a journal entry. When a transaction requires two separate journal entries, use the same letter for both descriptions. Dates must be entered in the format dd/mmm (ie. 15/Jan).

November 10: Courtland Corp. sold merchandise to Northstar Corp. for $7,600 under credit terms of 2/10, n/60, FOB shipping point. The merchandise had cost $6,080.

November 12: Courtland Corp.'s merchandise that cost $6,460 was sold to X-cell Inc. for $7,600 under credit terms of n/60, FOB shipping point.

November 12: Issued a $700 credit memorandum to Northstar Corp. for an allowance on goods sold on November 10.

November 17: Courtland Corp. sold merchandise to Holden Corp. that cost $8,640 for $9,600 cash.

November 23: Received the balance due from Northstar Corp. for the sale dated November 10.

November 30: Received X-cell Inc.'s payment of the amount due from the November 12 sale.