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

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

Nov. 3.	Purchased merchandise on account from Moonlight Co., list price $80,000, trade discount 30%, terms FOB destination, 2/10, n/30.
4.	Sold merchandise for cash, $41,040. The cost of the merchandise sold was $23,220.
5.	Purchased merchandise on account from Papoose Creek Co., $46,700, terms FOB shipping point, 2/10, n/30, with prepaid freight of $890 added to the invoice.
6.	Returned $13,300 ($19,000 list price less trade discount of 30%) of merchandise purchased on November 3 from Moonlight Co.
8.	Sold merchandise on account to Quinn Co., $14,030 with terms n/15. The cost of the merchandise sold was $9,020.
13.	Paid Moonlight Co. on account for purchase of November 3, less return of November 6.
14.	Sold merchandise on VISA, $225,820. The cost of the merchandise sold was $135,100.
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., $58,400, terms 1/10, n/30. The cost of the merchandise sold was $35,460.
28.	Paid VISA service fee of $3,740.
30.	Paid Quinn Co. a cash refund of $1,510 for damaged merchandise from sale of November 8. Quinn Co. kept the merchandise.

Required:

Journalize the transactions. If an amount box does not require an entry, leave it blank.

Nov. 3	Accounts Payable-Moonlight Co.Cost of Merchandise SoldDelivery ExpenseMerchandise InventorySales Discounts	- Select -	- Select -
	Accounts Payable-Moonlight Co.Cost of Merchandise SoldDelivery ExpenseMerchandise InventorySales Discounts	- Select -	- Select -
Nov. 4-sale	Accounts ReceivableCashMerchandise InventorySalesSales Discounts	- Select -	- Select -
	Accounts ReceivableCashMerchandise InventorySalesSales Discounts	- Select -	- Select -
Nov. 4-cost	Accounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Returns and Allowances	- Select -	- Select -
	Accounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Returns and Allowances	- Select -	- Select -
Nov. 5	Accounts Payable-Papoose Creek Co.Cost of Merchandise SoldDelivery ExpenseMerchandise InventorySales Discounts	- Select -	- Select -
	Accounts Payable-Papoose Creek Co.Cost of Merchandise SoldDelivery ExpenseMerchandise InventorySales Discounts	- Select -	- Select -
Nov. 6	Accounts Payable-Moonlight Co.CashCost of Merchandise SoldMerchandise InventorySales	- Select -	- Select -
	Accounts Payable-Grand Canyon Co.CashCost of Merchandise SoldMerchandise InventorySales	- Select -	- Select -
Nov. 8-sale	Accounts Payable-Quinn Co.Accounts Receivable-Quinn Co.CashSalesSales Discounts	- Select -	- Select -
	Accounts Payable-Quinn Co.Accounts Receivable-Quinn Co.CashSalesSales Discounts	- Select -	- Select -
Nov. 8-cost	Accounts ReceivableCashCost of Merchandise SoldMerchandise InventorySales Discounts	- Select -	- Select -
	Accounts ReceivableCashCost of Merchandise SoldMerchandise InventorySales Discounts	- Select -	- Select -
Nov. 13	Accounts Payable-Moonlight Co.Accounts Receivable-Moonlight Co.CashMerchandise InventorySales Discounts	- Select -	- Select -
	Accounts Payable-Moonlight Co.Accounts Receivable-Moonlight Co.CashMerchandise InventorySales Discounts	- Select -	- Select -
Nov. 14-sale	Accounts ReceivableCashMerchandise InventorySalesSales Discounts	- Select -	- Select -
	Accounts ReceivableCashSalesSales DiscountsSales Returns and Allowances	- Select -	- Select -
Nov. 14-cost	Accounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Returns and Allowances	- Select -	- Select -
	Accounts ReceivableCashCost of Merchandise SoldMerchandise InventorySales Discounts	- Select -	- Select -
Nov. 15	Accounts Payable-Papoose Creek Co.Accounts Receivable-Papoose Creek Co.CashMerchandise InventorySales Discounts	- Select -	- Select -
	Accounts Payable-Papoose Creek Co.Accounts Receivable-Papoose Creek Co.CashMerchandise InventorySales Discounts	- Select -	- Select -
Nov. 23	Accounts Payable-Quinn Co.Accounts Receivable-Quinn Co.CashMerchandise InventorySales Discounts	- Select -	- Select -
	Accounts Payable-Quinn Co.Accounts Receivable-Quinn Co.CashMerchandise InventorySales Discounts	- Select -	- Select -
Nov. 24-sale	Accounts Payable-Rabel Co.Accounts Receivable-Rabel Co.Merchandise InventorySalesSales Returns and Allowances	- Select -	- Select -
	Accounts Payable-Rabel Co.Accounts Receivable-Rabel Co.Merchandise InventorySalesSales Returns and Allowances	- Select -	- Select -
Nov. 24-cost	Accounts Receivable-Quinn Co.CashCost of Merchandise SoldMerchandise InventorySales Discounts	- Select -	- Select -
	Accounts Receivable-Quinn Co.CashCost of Merchandise SoldMerchandise InventorySales Discounts	- Select -	- Select -
Nov. 28	Accounts ReceivableCredit Card ExpenseMerchandise InventorySalesSales Discounts	- Select -	- Select -
	CashCredit Card ExpenseMerchandise InventorySalesSales Discounts	- Select -	- Select -
Nov. 30	CashCost of Merchandise SoldCustomer Refunds PayableMerchandise InventorySales Discounts	- Select -	- Select -
	CashCost of Merchandise SoldCustomer Refunds PayableMerchandise InventorySales Discounts	- Select -	- Select -