Sales$-$Related and Purchase$-$Related Transactions Using Perpetual Inventory System

The following were selected from among the transactions completed by Babcock Company during Novernber of the current year:

Nov. $3.$ Purchased merchandise on account from Moonlight Co$.,$ list price $$87,000,$ trade discount $30\%,$ terms FOB destination, $\frac{2}{10},\frac{n}{30}.$

$4.$ Sold merchandise for cash, $$37,040.$ The cost of the goods sold was $$23,030.$

$5.$ Purchased merchandise on account from Papoose Creek Co$.,$ $$43,100,$ terms FOB shipping point, $\frac{2}{10},\frac{n}{30},$ with prepaid freight of $$760$ added to

$6.$ Returned $$11,900($ $$17,000$ list price less trade discount of $30\%$ of merchandise purchased on November $3$ from Moonlight Co$.$

$8.$ Sold merchandise on account to Quinn Co$.,$ $$16,330$ with terms $\frac{n}{15}.$ The cost of the merchandise sold was $$9,000.$

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

$14.$ Sold merchandise on VISA, $$239,320.$ The cost of the goods sold was $$151,380.$

$15.$ 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$.,$ $$61,500,$ terms $\frac{1}{10},\frac{n}{30}.$ The cost of the goods sold was $$34,880.$

$28.$ Paid VISA service fee of $$3,320.$

$30.$ Paid Quinn Co$.$ a cash refund of $$6,600$ for returned merchandise from sale of November $8.$ The cost of the returned merchandise was $$3,540.$

Required:

Journalize the transactions.

Nov. $3$

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