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 $82,000, trade discount 25%, terms FOB destination, 2/10, n/30.
4.	Sold merchandise for cash, $39,960. The cost of the goods sold was $23,300.
5.	Purchased merchandise on account from Papoose Creek Co., $45,050, terms FOB shipping point, 2/10, n/30, with prepaid freight of $890 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., $16,600 with terms n/15. The cost of the merchandise sold was $9,510.
13.	Paid Moonlight Co. on account for purchase of November 3, less return of November 6.
14.	Sold merchandise on VISA, $249,850. The cost of the goods sold was $149,760.
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., $57,200, terms 1/10, n/30. The cost of the goods sold was $30,630.
28.	Paid VISA service fee of $3,220.
30.	Paid Quinn Co. a cash refund of $5,680 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3,280.

Required:

Journalize the transactions.