Received check for amount due from Vista Co. for sale of March 19. 31. Received check for amount due from Empire Co. for sale of March 4. 31. Paid Fleetwood Delivery Service $5, 600 for merchandise delivered during March to customers under shipping terms of FOB destination. Apr 3. Paid City Bank %940 for service fees for handling MasterCard and American Express sales during March. 15. Paid $6, 544 to state sales tax division for taxes owed on sales. Sales-related and purchase related transactions using perpetual inventory system The following were selected from among the transactions completed by Babcock Company during November of the current year: Nov 3. Purchased merchandise on account from Moonlight Co., list price $85,000 trade discount 25%, terms FOB destination, 2/10. n/30. 4. Sold merchandise for cash, $37, 680. The cost of the merchandise sold was $22, 600. 5. Purchased merchandise on account from Papoose Creek Co., $47, 500, terms FOB shipping point, 2/10, n/30, with prepaid freight of $810 added to the invoice. 6. Returned $13.500 ($18,000 list price less trade discount of 25%) of merchandise purchased on November 3 from Moonlight Co. 8. Sold merchandise on account to Quinn Co., $15, 600 with terms n/15.The cost the merchandise sold was $9, 400. 13. Paid Moonlight Co. on account for purchase of November 3, less return of November 6. 14. Sold merchandise on VISA, $236,000. The cost of the merchandise sold was $140,000. 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. Sold merchandise on account lo Rabel Co.. $56, 900. terms 1/10, n/30. The cost of the merchandise sold was $34,000. 28. Paid VISA service fee of $3, 540. 30. Paid Quinn Co. a cash refund of $6,000 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3, 300. Journalize the transactions