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 $$83,000,$ trade discount $25\%,$ terms FOB destination, $\frac{2}{10},\frac{n}{30}.$

$4.$ Sold merchandise for cash, $$37,150.$ The cost of the goods sold was $$24,090.$

$5.$ Purchased merchandise on account from Papoose Creek Co$.,$ $$45,250,$ terms FOB shipping point, $\frac{2}{10},\frac{n}{30},$ with prepaid freight of $$780$ added to the invoice.

$6.$ Returned $$14,250($ $$19,000$ list price less trade discount of $25\%)$ of merchandise purchased on November $3$ from Moonlight Co$.$

$8.$ Sold merchandise on account to Quinn Co$.,$ $$17,100$ with terms n$/15.$ The cost of the merchandise sold was $$8,820.$

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

$14.$ Sold merchandise on VISA, $$245,360.$ The cost of the goods sold was $$130,400.$

$15.$ 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$.,$ $$51,700,$ terms $\frac{1}{10},\frac{n}{30}.$ The cost of the goods sold was $$34,660.$

$28.$ Paid VISA service fee of $$3,900.$

$30.$ Paid Quinn Co$.$ a cash refund of $$6,410$ for returned merchandise from sale of November $8.$ The cost of the returned merchandise was $$3,330.$

Required:

Journalize the transactions.

Nov. $3$

Nov. $4-$sale

Nov. $4-$cost

Nov. $5$

Nov. $6$

Nov. $8$

Nov. $8$

Nov. $13$

Nov. $14-$sale

Nov. $14-$cost

Nov. $15$

Nov. $23$

Nov. $24-$sale

Nov. $24-$cost

Nov. $28$

Nov. $30-$refund

Nov. $30-$cost